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Cyprus
By Christodoulos Vassiliades
All companies tax resident of Cyprus are taxed on all income accrued or derived from all sources in Cyprus and abroad. A non-Cyprus tax resident company is taxed on income accrued or derived from a business activity which is carried out through a permanent establishment in Cyprus.
By Christodoulos Vassiliades
All companies tax resident of Cyprus are taxed on all income accrued or derived from all sources in Cyprus and abroad. A non-Cyprus tax resident company is taxed on income accrued or derived from a business activity which is carried out through a permanent establishment in Cyprus.
By Christodoulos Vassiliades
Cyprus is one of the main centres for shipping services in the world. It currently ranks 6th according to the Lloyd’s Register list of leading maritime nations with around 1407 vessels under the Cyprus flag, totalling around 23 million gross tonnage.
By Christodoulos Vassiliades
Cyprus is one of the main centres for shipping services in the world. It currently ranks 6th according to the Lloyd’s Register list of leading maritime nations with around 1407 vessels under the Cyprus flag, totalling around 23 million gross tonnage.
By Christodoulos Vassiliades
Throughout the years, Cyprus has developed as a world renowned International Business Centre. Its political and economical stability, solid legal infra-structure and efficient administration have proved to be fundamental factors in its steady advancement.
By Christodoulos Vassiliades
The Cyprus Company Law, Chapter 113, is based on the English Companies Act of 1948. Therefore the legal system and return forms are identical to those in the UK.
By Christodoulos Vassiliades
The Law does not provide a comprehensive definition of ‘trusts’. Trusts law was largely developed by the courts on a case-by-case basis. It is the development of this case law which provides us with a better understanding of what a trust arrangement entails.
By Christodoulos Vassiliades
In almost all countries it is usual to regulate and control the acquisition and ownership of immovable property by aliens. The measure and extent of such regulation and control is dictated by the local conditions of each country and by matters of policy on various relevant aspects.
By Christodoulos Vassiliades
There is nowadays a strong competition among the better and more popular holding jurisdictions. In the last few months, ‘Cyprus’, a well established international centre, has been critically assessed of constituting an attractive location for holding companies from a tax perspective, among others.