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Cyprus has opted for the Model B approach as foreseen in ATAD.

The IOSS allows suppliers and electronic interfaces selling imported goods to buyers in the EU to collect, declare and pay the VAT to the tax authorities...

On January 3, 2018, Cyprus and Saudi Arabia signed a new double taxation agreement (DTA), the fi rst between the two countries.

The Cyprus IP Box Regime remains one of Europe's most attractive tax frameworks, offering businesses, particularly those in technology, pharmaceuticals, software, fintech, and research and development...

From 6 April 2025, the United Kingdom moved to abolish the long-standing non-domicile regime, replacing it with a far more limited four-year foreign income and gains (FIG) exemption.

The specific provisions for the creation and operation of the Trusts register will be determined in relevant Regulations which are being drafted.

Employees and employers are subject to social insurance contributions at the rate of 7.8% and 9.5% respectively, on the employees' gross employment income, subject to an income ceiling.

In a recent article, we explored the European Union's extensive Anti-Money Laundering (AML) framework, which is designed to harmonize regulations across Member States and strengthen the fight against money laundering and terrorist financing.

Cryptocurrencies are poised to become the currencies of the future. Distributed Ledger Technologies ("DLT") have the potential to disrupt every fabric of the society and yet, globally...

For the purposes of the Notional Interest Deduction the Cyprus Tax Authority has now announced the yield rates of the 10-year government bonds for the below countries as at 31 December 2018, i.e. the yield rates that apply for tax year 2019.

There are several ways to optimize your Tax Strategy. Whether a Stand-Alone Business, a Group, or a High Net Worth Individual (HNWI) CYAUSE Tax Department....

On 6 July 2023 the Cyprus Tax Department issued a circular (6/2023) that introduces simplification measures for taxpayers that are exempted from the obligation of preparing a TP Local file...

If your business invests in research, software development, or patented technology, the Cyprus IP Box regime can transform the way your intellectual property (IP) is taxed.

The United Kingdom's decision to abolish its long-standing non-domiciled (non-dom) tax regime due to a mounting pressure and issues of fairness and transparency from the public, effective from April 2025...

To determine which Double Taxation Treaty (DTT) applies to a specific transaction in Cyprus, a structured approach is followed that considers the nature of the transaction, the parties involved, and relevant treaty...

An individual who is tax resident in the Republic of Cyprus (the Republic), is taxed on income accruing or arising from sources both within and outside the Republic.

Επιβολή και Είσπραξη τέλους 0,4% σύμφωνα με τον, περί του Κεντρικού Φορέα Ισότιμης Κατανομής Βαρών (Κ