1,798 results found

The traditional interpretation of VAT law in the EU has hitherto been that transactions within the same corporate entity are not taxable.

2020 has been a strange year, not only in Cyprus but, across the globe.

The current debate regarding new legislation to streamline the procedure for the forced sale of mortgaged property illustrates the role of the courts in reviewing proposed legislation.

The obligation to comply with the relevant substance requirements begins at the start of the initial financial period.

We are delighted to announce that, following its second Surveillance Audit, Elias Neocleous & Co LLC has successfully retained its ISO 9001:2015 certification.

Crucially, one of the most significant legal changes which the Law aims to achieve, is to enhance the protection of confidential information and personal data.

In the world of law, where tradition and rules often reign supreme, the concept of the agile approach may seem like a curious intruder. However, when considering the dynamic and evolving...

On 16th February 2021, the Administrative Court annulled the decision of the Ministry of Transport (hereinafter referred to as "the Contracting Authority") by which the "Concession Contract F...

Managing Partner, Elias Neocleous, was recently asked to join Cyprus business leaders in attempting to predict what 2020 will hold for their business sector and for Cyprus as a whole.

On 5 September 2013 the Cyprus parliament passed laws amending the Law Regulating Companies Providing Administrative Services and Related Matters of 2012 and the International Trusts Law of 1992 to 2012 to create a register of trusts established in Cyprus.

Following the landmark judgement of the Court of Justice of the European Union in joined cases C-37/20 and C/601/20 (the "Judgment"), the Department of Registrar of Companies and Intellectual...

The formation of the first Cypriot SE is well advanced and, given the benefits of the Cypriot SE outlined below, we expect many businesses to follow this path.

The Limassol District Court recently took the opportunity to reiterate the principle that the sentence imposed in a criminal trial must reflect not only the circumstances and severity of the offence, but also the personal circumstances and conduct of the defendant.

After the application of the EU Alternative Investment Fund Managers Directive 2011/61/EU ("AIFMD"), Cyprus has uniquely managed to combine the benefits of the sound EU

The Central Bank of Cyprus (CBC) has recently published its latest analysis of data on non-performing loans in the Cyprus banking sector

The composition of collective bodies exercising administrative functions on behalf of national and local government and associated entities, and the serious adverse consequences of ignoring...

Cyprus has elevated its ultimate beneficial owner (UBO) reporting status by implementing all of the mechanisms for the creation, operation and maintenance of a UBO register.