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Article
The New System Of Taxation Of Intellectual Property Rights In Cyprus - The Most Beneficial In Europe
The growth measures introduced in May 2012, a few days before our previous issue was circulated, include a package of incentives and tax exemptions relating to income from intellectual property rights, aimed at stimulating investment in research and development.
CyprusTax
Elias Neocleous & Co LLC
Article
The Taxation Of Trusts In Cyprus
In this study we shall try to identify how the income of trusts is taxed in Cyprus, having in mind its idiomorphic concept as to the dual separation of the ownership of the trust property, to legal and beneficial.
CyprusTax
KINANIS LLC

Transfer Pricing Developments

On 1 February 2024, the Cyprus Tax Department ("CTD") issued a Circular with retrospective effect as of 1 January 2022 and onwards, announcing the increase of the materiality threshold...

Reference Rates For Notional Interest Deduction For Greece, Italy And Kazakhstan

Article 9(B) of the Income Tax Law of 2002 as amended provides for a notional interest deduction for tax purposes on new equity capital (paid-up share capital and share premium)...

GlobalWealth Management

Elias Neocleous & Co LLC

Company vs Self Employed

If you want to establish a business in Cyprus, you have two choices of doing so. Either individually or by setting up a company. If you decide to trade as a physical person...

CyprusCorporate/Commercial Law

CYAUSE Audit Services Ltd

Liquidation vs Strike Off Of Cyprus Companies - Short Overview

There are two ways to close down a Cyprus Company. The liquidation process and the strike-off process.

CyprusCorporate/Commercial Law

CYAUSE Audit Services Ltd

How To Pay Low Taxes In Cyprus As A Non-Dom

Imagine living on a beautiful island in the Mediterranean, whereyou can enjoy sunny weather almost every day of the year.

CYAUSE Audit Services Ltd

Tax Rulings By The Cyprus Income & VAT Office. Do You Need One?

Over the last few years Tax Rulings introduced by the Cyprus Income and VAT Offices are becoming very popular and to be frank serve both; the applicant and the government which receipts a significant amount of funds per application.

CYAUSE Audit Services Ltd

Registered Alternative Investment Funds (RAIF)

The new Cyprus Law regulating Alternative Investment Funds, approved by the parliament on 10 July 2018, provides for so-called Registered Alternative Investment Funds (RAIF)

CyprusFinance and Banking

Investors' Guide

Over the last years, Cyprus has been actively courting foreign direct investment into the country, offering a number of attractive incentives to establish the island as a world-class destination for international business activity.

CyprusGovernment, Public Sector

A.G. Erotocritou LLC

Cyprus Digital Nomad Visa Scheme – 2025 Update: A Gateway For Remote Professionals

Cyprus continues to enhance its appeal as a destination for international professionals and entrepreneurs.

CyprusImmigration

A. Danos & Associates LLC

Benefits Of Property Structures Using Cyprus

If you are planning to invest, or have already invested, in the real estate market, there may be many benefits that can be obtained by using Cyprus as part of a property ownership structure.

Cyprus Holding Companies And The Importance Of Substance

The need for tax efficient structures as well as restructuring existing structures has increased with the recent global economic downturn.

Cyprus Tax Concept Of Substance And Substance Services

Various tax authorities and courts around the world are attacking structures which lack substance.

Cyprus Tax Facts 2021 - Tax Due Dates

END OF FOLLOWING MONTH - Payment of tax deducted from employees salary (PAYE). Payment of Social Insurance deducted from employees salary. Payment of NHS contributions. Payment of special contribution for defence ...

IR59 And Personal Income Tax In Cyprus

The Cyprus tax reform, effective from the 2026 tax year, introduces important changes to personal income taxation. One of the key compliance tools under the new framework is Form IR59...

Michael Chambers & Co LLC

The Cyprus ‘Non-Dom' Rules

Cyprus tax residents are liable to SCD at the rate of 17% on dividends, 30% on bank deposit interest and 3% on rental income.

Alexandros Economou LLC

The Russian "Deoffshorisation" Law – The Cyprus Perspective Analysis Of The Possible Actions To Be Taken.

As of 1st January 2015, the new amendments to the Russian Federation Tax Code will take effect.

The New Cyprus Notional Interest Deduction In Practice

As part of a package of tax incentives aimed at stimulating investment and economic activity, Law 116(I) of 2015 amending the Income Tax Law introduced a notional interest deduction...

CyprusWealth Management

Elias Neocleous & Co LLC

Individuals' Cyprus Tax Residency Advantages

Over the past years, Cyprus has been developed into one of the most favorable places for international business.

Showing 641–660 of 1008 results

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