The non-payment of the cheque for a period of 15 days of its first presentation.

When a company enters insolvency or its ‘'vicinity''[1], the fiduciary duties of directors are no longer owed to the company as a whole, and instead their duties shift towards the creditors.

On the issue of attribution of knowledge of a person to a corporate entity, Cypriot Courts have in inter alia the cases of Police v Vasili Vasileiou Case no. 15408/07, 9/06/2008, The Republic v ...

Cyprus does not have a formal policy towards the recognition and enforcement of foreign judgments.

Since 17 December 2009, the EU Regulation (EC) No 893/2009 on the Law Applicable to Contractual Obligations ("Rome I Regulation") is directly applicable in the Republic of Cyprus...

The traditional approach of English courts had been to protect the sanctity of agreements between parties in the event a dispute by safeguarding arbitration agreements.

The foundation of the relationship between a lawyer and his Client, in the effective representation by a lawyer of his Client’s interests, is the privilege of confidentiality.

A Convention, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, has been concluded between Cyprus and Latvia on 24 May 2016.

In Cyprus Transfer Pricing rules are regulated by the circular issued on 30 June 2017 by the Cyprus Tax Authorities (CTA) (the "Circular") revising the transfer pricing framework for companies ...

The recognition and enforcement of foreign arbitral awards in the Republic of Cyprus is governed by Law 121 (1)/2000 and Law 84/79 which ratifies the New York Convention.

Certain significant amendments have been made to the Cyprus Investment Scheme whereby the Government has taken a step to limit the program, even after imposing the 700 applicant limit this year.

The legality of a third party litigation funding, has not yet been examined by Cypriot Courts.

The Cyprus legal system followed English law until 1960. Since then, it has been closely modeled on its English counterpart.

During this certain period the Examiner ascertains whether the company may be rescued and prepare a rescue plan.

Charges under Cyprus law, can be of a fixed and floating nature, (i.e fixed and floating charges).

On the 30/12/2015, The Government of the Republic of Cyprus and the Government of the Federal Democratic Republic of Ethiopia have signed the Agreement on the Avoidance of Double Taxation...

This short note is dedicated to the test of residency in Cyprus for the purposes of taxation.

India is now looking to take away the favourable tax treatment available to investors from the European tax heaven under the bilateral tax treaty.

A publication in the Economic Times has caused much debate in India since after blacklisting Cyprus for not sharing information on tax evaders.

Directors exercise extensive powers in the management of their companies, influencing their company's conduct, by virtue of their involvement in the decision making process.