1 Regulatory Framework 1.1 What legislation governs the establishment and operation of Alternative Investment Funds? The establishment and operation of Alternative [...]
As of 26 July 2022, by the enactment of the Income Tax Law (Amending)(No.6), a new tax incentive scheme has been incorporated in the Cyprus Income Tax Law (Law 118(I)/2002 as amended) (the [...]
1. Types of Business Entities, Their Residence and Basic Tax Treatment 1.1 Corporate Structures and Tax Treatment Businesses in Cyprus generally adopt a corporate form. The most common type of [...]
Stella Strati and Nikoleta Christofidi contribute the Cyprus chapter to GTDT’s Private Client Guide. The 2022 edition of this guide enables side-by-side comparison of local insights, [...]
The Corporate Tax 2022 guide covers 46 jurisdictions. The guide provides the latest legal information on types of business entities, special incentives, consolidated tax grouping, individual and [...]
Types of collateral What types of collateral and security interests are available? A wide range of types of collateral and security are available under Cyprus law. Collateral and security [...]
Cyprus has an advantageous environment for inward investment, providing various incentives to encourage non-residents to set up a business in, or invest through, Cyprus. In a nutshell, no [...]