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The article 12 of the Regulation applies to all ships flying the flag of third countries that are calling at ports of a member state of the EU.

Cyprus is and has been for many years now an established International Business and Financial Centre because of the incentives, the good infrastructure, and its considerably extensive network of Double Tax Treaties.

The long-awaited reform of the Cyprus International Trusts Law, a much-needed initiative, has finally become reality with the passing by the House of Representatives of the International Trust (Amending) Law of 2011.

In Cyprus, trusts are governed by a specific legal framework which constitutes a combination of English and Cyprus law

Section 33 of the Cyprus Income Tax Law allows the tax authorities to adjust a company’s taxable profit in the event that transactions between related companies are undertaken other than on an arm's length basis.

Our clients are involved in a wide range of business activities, including property, finance, shipping, industrial, trading and energy.

During 2025, the Cyprus Government undertook a comprehensive review of the country's tax framework, with reforms approved on 22 December 2025 and effective from 1 January 2026.

This article examines a recent District Court decision in which the Court was called upon to determine whether assets transferred via trust declarations during the lifetime of the deceased should be excluded...

Before examining the tax regimes that apply to individual clients in Cyprus, it is important to draw a distinction between residents and non-residents in Cyprus, as well as between persons who are domiciled in the Republic and those who are not.

The Marshall Islands are situated nearly midway between Indonesia and Hawaii, and are the easternmost island group in Micronesia.

A trust is a fiduciary relationship in which one party, known as a settlor (or trustor or grantor in the U.S.), gives another party, the trustee, the right to hold title to property or assets...

Gold prices are formed by supply and demand.

Cyprus has emerged as a premier destination for high-net-worth individuals (HNWIs), offering an enticing blend of financial benefits, strategic location, and exceptional quality of life.

On 28th July 2006 the Cyprus Company Law, Cap 113, has been amended to introduce the concept of re-domiciliation of companies provided certain conditions as laid down by the new Companies (Amendment) Law of 2006, Law No. 124(I)/2006 are satisfied.

On 7 May 2024, the Financial Action Task Force (FATF) issued an updated report on the effectiveness and technical compliance ratings of countries assessed against the 2012 FATF Recommendations...

In today's fast-moving world of rapid developments and economic challenges, business executives and high net worth individuals must depend on a reliable and reputable passport...