434 results found

From the early 1990s, Cyprus has developed a niche as the natural intermediary for investment into the newly marketized economies of Russia and Eastern Europe, for both cultural and commercial reasons.

Cyprus has emerged as a premier destination for businesses and investors seeking a strategic location, political stability, tax efficiency, and access to the European market.

The Cyprus IP Box Regime is an attractive tax incentive introduced to encourage research, development, and the exploitation of intellectual property (IP) within Cyprus. It provides businesses with tax benefits.

Whilst there are many jurisdictions that are considered to be the jurisdictions of choice in the area of aviation finance and leasing, Cyprus is a very real alternative to each of these jurisdictions and certainly ticks all the boxes ...

On 31 December 2025, Cyprus published in the Official Gazette a comprehensive package of tax reform legislation approved by the House of Representatives earlier that month.

In the last decade, OECD officials have recommended measures to combat tax avoidance, culminating first in the BEPS initiative in 2015 and then the MLI (Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS) ...

The draft double taxation agreement between Cyprus and Latvia has been published by the Latvian authorities, allowing practitioners a sneak preview.

In an increasingly interconnected global economy, businesses and individuals engage in complex cross-border financial activities that often require a clear understanding of international tax regulations.

The OECD's November 2025 updated Commentary on Article 5 of the Model Tax Convention introduces groundbreaking guidance on when cross-border remote working arrangements and home offices may create permanent...

Cyprus continues to attract international entrepreneurs, holding structures, and investment vehicles due to its business-friendly regulatory framework, EU membership, and access to a wide network of double tax treaties.

It is to be noted that, in accordance with the Recovery and Resilience Plan for Cyprus ("RRP") submitted by Cyprus in 2021 and last modified in 2024, Cyprus has committed to introducing a withholding tax on outbound payments of dividends, interest and royalty payments to low-tax jurisdictions.

The agreement covers all taxes on income and capital levied by either state or by any of its sub-divisions or local authorities, including taxes on capital appreciation and on gains from the alienation of movable or immovable property.

The revised double tax agreement between Cyprus and India, which was signed on November 18 2016, has now been published in the Government Gazette.

On May 13, 2015, Cyprus and Georgia signed a new double taxation agreement (DTA). Unlike many former members of the USSR, Georgia did not adopt the 1982 Cyprus–USSR DTA when it became independent...

The two methods by which a third country national may obtain a permanent Cyprus Residency without the right to work are explained below.

Cyprus is well known for its weather and location, but behind the lifestyle lies a sophisticated, business-friendly infrastructure.

The first package of austerity measures was voted by the House of Representatives on August 26, 2011.