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  • Article

    Tax Facts & Figures 2023 - Personal Income Tax

    All Cyprus tax resident individuals are taxed on all chargeable income (including certain employment benefits) accrued or derived from all sources in Cyprus and abroad.
    CyprusTax
    PwC Cyprus
    PwC Cyprus
  • Article

    ECOFIN Council Second Update To The EU List Of Third Country Non-Cooperative Jurisdictions In Tax Matters (‘Blaklist')

    On 13 March 2018, the ECOFIN Council updated for the second time the EU list of non-cooperative jurisdictions in tax matters, also referred to as the 'blacklist'.
    European UnionTax
    PwC Cyprus
    PwC Cyprus
Article

Company Redomiciliation To Cyprus: The Tax Case, The Decision And The Process

Cyprus company redomiciliation transfers a foreign company's registered office to Cyprus without dissolving it, preserving legal identity, contracts, assets and trading history. The process requires careful analysis of tax implications, asset valuation rules under Article 33B(3), and substance requirements to determine whether continuation is commercially worthwhile compared to incorporating a new Cyprus entity.
CyprusCorporate/Commercial Law
Nikita & Partners Limited
Nikita & Partners Limited
  • Article

    Cyprus And DAC6

    The Directive (EU) 2018/822 expand once more the provisions of the Directive 2011/16/EU - Directive on Administrative Cooperation, regarding mandatory automatic exchange of information in the field of taxation in relation to ...
    CyprusTax
    KINANIS LLC
    KINANIS LLC
  • Article

    Tax Payments - Temporary Tax 2024 And Final Tax 2023

    The first instalment of temporary tax for the tax year 2024 is due by 31 July 2024, and the second instalment by 31 December 2024.
    CyprusTax
    KPMG in Cyprus
    KPMG in Cyprus
  • Article

    Economics Weekly Alert 35/2025

    We remind our clients that, according to a Decree of the Council of Ministers (ΚΔΠ 176/2025), the deadline for submitting the Individual Income Tax Return for the 2024 tax year, as well as for paying the due tax, has been extended until 30 September 2025.
    CyprusStrategy
    KPMG in Cyprus
    KPMG in Cyprus
  • Article

    The Third Anti-Tax Avoidance Directive (ATAD 3) - The EU Parliament Recommendations- The End Of Shell Companies

    The European Commission on the 22nd of December 2021 published a legislative proposal for a Directive to be issued, the Third Anti-Tax Avoidance Directive, known as ATAD 3, (the "Proposed Directive")...
    European UnionTax
    KINANIS LLC
    KINANIS LLC
  • Article

    The Third Anti-Tax Avoidance Directive (ATAD 3) - The Tombstone Of Shell Entities

    The Directive should be adopted early 2022 by the Council and be implemented by Member States by 30 June 2023 at the latest.
    European UnionTax
    KINANIS LLC
    KINANIS LLC
  • Article

    Cyprus IP Box Regime In 2026: A Legal Guide For International Businesses, Software Developers, And Innovative Companies

    Cyprus has long established itself as one of Europe’s leading jurisdictions for intellectual property structuring, offering innovative businesses, software developers, and multinational groups a legally...
    CyprusTax
    A. Danos & Associates LLC
    A. Danos & Associates LLC
  • Article

    Tired Of Paying >55% Corporate Tax? Habibi, Come To Cyprus

    Across Europe, fiscal pressure is increasingly driven by political short-termism and to be frank, failures. Rather than addressing structural inefficiencies in public spending, many governments have chosen the easiest...
    CyprusTax
    CYAUSE Audit Services Ltd
    CYAUSE Audit Services Ltd
  • Article

    Economics Weekly Alert 34/2026

    Το Τμήμα Φορολογίας ενημερώνει ότι, από τις 5 Οκτωβρίου 2026, τα αιτήματα για καταχώριση ή τροποποίηση του αριθμού τραπεζικού λογαριασμού (IBAN), θα υποβάλλονται αποκλειστικά μέσω της Πύλης Φορολογουμένων Tax For
    CyprusStrategy
    KPMG in Cyprus
    KPMG in Cyprus
  • Article

    Tax Comparative Guide

    Apart from implementation of EU directives, amendments to the Cyprus tax laws are generally "infrequent".
    CyprusTax
    Elias Neocleous & Co LLC
    Elias Neocleous & Co LLC
  • Article

    Кипр - Справочник по налогообложению 2017

    Рад приветствовать вас на страницах ежегодного справочника по налогообложению н&
    CyprusTax
    Deloitte Cyprus
    Deloitte Cyprus
  • Article

    Corporate Tax 2021

    Elias Neocleous & Co LLC is proud to announce the publication of the most recent update of the authoritative and critical Cyprus chapter of the Global Legal Insights – Corporate Tax 2021.
    CyprusTax
    Elias Neocleous & Co LLC
    Elias Neocleous & Co LLC
  • Article

    Ο Νέος Φόρος Ακίνητης Περιουσίας Στην Κύπρο Αυξάνει Το Βάρος Της Ακίνητης Περιουσίας

    Το 2021, η Κύπρος εισήγαγε ένα νέο φόρο ακίνητης περιουσίας, αλλά λόγω ενός λάθους στη νομοθετική δια^
    CyprusTax
    CYAUSE Audit Services Ltd
    CYAUSE Audit Services Ltd
  • Article

    The EU List Of Non-Cooperative Jurisdictions For Tax Purposes

    The EU list of non-cooperative jurisdictions for tax purposes (commonly referred to as EU "blacklist") is part of the EU's external taxation strategy, and it intends to assist with ongoing efforts...
    European UnionTax
    KPMG in Cyprus
    KPMG in Cyprus
  • Article

    Νομικό Πλαίσιο Για Ενοικίαση Ακινήτων Μέσω AIRBNB Στην Κύπρο

    Το Airbnb είναι η πιο δημοφιλής πλατφόρμα ενοικίασης ακινήτων μικρής διαρκείας (short term accommodation) που χρησιμοποιε
    CyprusReal Estate and Construction
    L.A. Law Firm
    L.A. Law Firm
  • Article

    Relocation And Retirement In Cyprus - The Tax Aspect (January 2020)

    Since 2004, Cyprus is a full Member State of the European Union. This fact, along with its good strategic location, highly skilled human capital, excellent infrastructure, reliable communications, relatively low cost of living, ...
    CyprusTax
    KINANIS LLC
    KINANIS LLC
  • Article

    Ενημέρωση Σε Σχέση Την Ανακοίνωση Που Έκδωσε Το Τμήμα Φορολογίας Στις 17 Νοεμβρίου 2023 Σε Σχέση Με Την Εφαρμογή Του Μηδενικού Συντελεστή Σε Κρέατα Και Λαχανικά, Με Έναρξη Ισχύος 1 Δεκεμβρίου 2023

    Κατόπιν έκδοσης Διατάγματος από το Υπουργικό Συμβούλιο, η Νομοθεσία ΦΠΑ
    CyprusTax
    McMillan Woods
    McMillan Woods
  • Article

    Corporate Tax Laws And Regulations 2022

    The geographic location of Cyprus and its position as an international finance centre tends to mean that the corporate work undertaken by tax specialists on...
    CyprusTax
    Elias Neocleous & Co LLC
    Elias Neocleous & Co LLC
  • Showing 821–840 of 889 results

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