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.

The last financial crisis changed the landscape around taxes throughout the world. The world has moved to greater transparency and additional measures were introduced in order to combat tax evasion and tax avoidance.

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

The UAE introduced Transfer Pricing ("TP") regulations as part of its Corporate Tax Law under Federal Decree-Law No. 47 of 2022, which applies to tax periods starting on or after 1 June 2023.

Malta has become over the years an increasingly popular fund jurisdiction to foreign investors.

In this publication, we shall examine the notion of "management and control" οf companies as this is applicable in Cyprus and how it affects the taxation of Cyprus and Overseas companies.

The tax environment has experienced significant changes the past years, in view of the international consensus to combat harmful tax practices.

Blockchain technology has revolutionized the way of doing business globally.

Unfortunately, the outbreak of the corona virus has created devastating effects on everyday lives, caused significant disruption to businesses and impacted on global markets, trade and commerce.

The term ICO has been at the epicentre of discussions in the FinTech industry, being the main method of fundraising used by startup companies to develop innovative ideas on the Blockchain technology ...

Malta is the perfect jurisdiction for your blockchain business. It is the first jurisdiction to effectively introduce a holistic regulatory framework targeting all the cryptocurrency and blockchain business.

The BVI Government has enacted new legislation to establish a secure search system facilitating the effective and efficient storage and disclosure of beneficial owner information for all corporate and legal...

The financial services sector's heavy reliance on IT exposes entities to heightened risks of cyberattacks and operational disruptions stemming from intricate system, process, and human factors—risks...

Dividend income is exempt from Corporation tax.

Having a strategic geographical location, idyllic climate and a budding financial services industry, Malta has always been a natural choice for foreign nationals seeking to acquire EU residence.

Globalization has rapidly and radically increased the ease in which data may be collected, stored and transmitted. The current Directive (95/46/EC) is out dated and does not correspond to today's needs.

On March 22, 2021, the European Council adopted EU Directive 2021/514 (DAC7) which amends Directive 2011/16/EU on administrative cooperation in the field of taxation.

The whole process to obtain a Malta passport via the Malta Individual Investor Program (MIIP) is divided into a number of stages.

The purpose of this tax bulletin is to shed some light on the use of unilateral safe harbour rules in Cyprus and specifically as to when an arrangement becomes reportable for DAC6 purposes for meeting the requirements of Hallmark E1.

In relation to the pricing of a transaction the report analyses several approaches that can be taken on a case by case basis.