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Dividend distributions by a Cyprus company can be either interim or final. Interim and final dividends are treated differently under Cyprus law.

Dividends distributed to shareholders in a Cyprus company will be either a final dividend or an interim dividend. Final dividends are paid once a year and are calculated on the basis

Based on English case law, winding up orders have been made in, among other instances, the following circumstances, where...

At the end of 2024 a number of revisions to the existing Cyprus Startup Visa Scheme were approved. These changes make an already very attractive scheme more appealing and accessible...

International trade inevitably operates in an environment of risk. While businesses anticipate ordinary commercial risks, geopolitical developments can create sudden disruptions that are beyond the control...

In today's fast-paced global economy, corporate data analysis is no longer a luxury—it's a necessity. Companies that integrate data-driven strategies into their decision-making processes...

Merger control in Cyprus is currently regulated by the Control of Concentrations Between Undertakings, Law 83(I) of 2014. As with every merger control regime, ...

IP holding companies can have a tax structure that properly recognizes and accounts for the presence of critical IP within a business.

A shareholders' agreement (SHA) is a contract that governs the relationship among a company's shareholders and between the company and its shareholders.

The world has been upturned with the impact of Covid-19 and climate change, which in fact, have highlighted the importance of engaging in CSR activities.

The Republic of Cyprus has recently enacted amendments to its Companies Law CAP 113 (the "Companies Law") through the enactment of the Amendment No. 5 of 2024.

The Registrar of Companies shall impose an administrative fine for late filling of the annual return.

The relevant legislation is Cyprus Companies Law, Cap. 113 which is virtually a copy of the English 1948 Companies Act.

Article 30 of the 4th European Directive (EU) 2015/849 on the prevention of the use of the financial system for the purpose of money laundering or terrorist financing requires all Member States of the European Union ...

In the corporate system of Cyprus, one of the most important roles is that of the director of a company. This is evident in the Companies Law Cap. 113 (the "Law").

Shareholders' excitement over a new joint venture can be overshadowed when issues concerning the available options for exit from the investment arise for discussion.

2023 marked 30 years since the establishment of the European Single Market and the introduction of the four fundamental freedoms of movement it embodies: freedom of goods, capital, services, and people.

Entities that are demonstrating due diligence through the interim solution, must continue to do so in the final solution.