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Corporate Tax 2024

Corporate Tax 2024 Businesses in Cyprus generally adopt a corporate form. The most common type of corporate form is that of a private (or public)limited liability company with shares. A Cyprus [...]

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Cyprus Interest Income and How to Tax it

Interest income plays a significant role in the financial landscape of businesses; therefore understanding its classification is crucial for taxation purposes. In Cyprus, interest income is [...]

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Navigating the shifting tides: Upcoming changes on the Cyprus tax landscape

The international tax landscape is constantly changing, driven by demands for transparency, compliance, and at the same time simplification. In this ever-evolving environment, Cyprus stands as a [...]

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The Curious Case of TP – VAT update on directorship fees

On July 13th, 2023 the Advocate General (AG) of the Court of Justice of the European Union (CJEU) Juliane Kokott, in her opinion on the TP case (C-288/22), asserted that a natural person serving [...]

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Alternative Investment Funds 2023

1              Regulatory Framework 1.1          What legislation governs the establishment and operation of Alternative Investment Funds? The establishment and operation of Alternative [...]

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Tax incentives for relocation to Cyprus – Updated

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 [...]

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Corporate Tax 2023

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 [...]

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Doing business in a rapidly changing world

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Private Client – Lexology Getting The Deal Through – Cyprus

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, [...]

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Chambers Global Guide to Corporate Tax – Cyprus 2022

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 [...]

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