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A Cyprus tax review is a risk-based assessment of your direct and indirect tax, compliance and resilience by the Cyprus Tax Department.

The Cyprus transfer pricing landscape changed materially with N.244(I)/2025, which amended Article 33 of the Income Tax Law as part of the broader 2026 reform package. From 1 January 2026, the thresholds that determine whether your Cyprus subsidiary must keep a Cyprus Local File have been raised significantly. Many group controllers will read this as good news.

On October 8, 136 out of the 140 countries of the OECD Inclusive Framework on Base Erosion and Profit Shifting (IF) politically committed to potentially fundamental changes to the international corporate tax system.

If you have recently taken responsibility for a Cyprus subsidiary — or if your group has expanded into Cyprus...

The Directive (EU) 2018/822 expand once more the provisions of the Directive 2011/16/EU - Directive on Administrative Cooperation (DAC).

Mergers and acquisitions in line with company reorganisations and corporate restructuring are the main elements comprising the world corporate finance market.

The Directive (EU) 2018/822 expand once more the provisions of the Directive 2011/16/EU - Directive on Administrative Cooperation, regarding mandatory automatic exchange of information in the field of taxation in relation to ...

Elias Neocleous & Co LLC is proud to announce the publication of the most recent update of the authoritative and critical Cyprus chapter of the Global Legal Insights – Corporate Tax 2021.

Apart from implementation of EU directives, amendments to the Cyprus tax laws are generally "infrequent".

The geographic location of Cyprus and its position as an international finance centre tends to mean that the corporate work undertaken by tax specialists on...

Cyprus has increasingly positioned itself as a jurisdiction of interest for entrepreneurs, international business owners, remote professionals and high-net-worth individuals seeking an EU base with a modern...

Tax and Corporate aspects of cross-border investment

What are the international tax implications of a holding company in Cyprus.

Businesses in Cyprus generally adopt a corporate form. The most common type of corporate form is that of a private (or public) limited liability company with shares. A Cyprus company is fiscally...

Businesses in Cyprus generally adopt a corporate form. The most common type of corporate form is that of a private (or public) limited liability company with shares.

To benefit, the IP owner must also meet the nexus requirement — i.e., the IP income must come from its own R&D activities (or outsourced to unrelated parties) that created the IP.

During the recent years there have been several key developments around the world in relation to the application of the double tax treaties and international taxation in general.