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By Oneworld Ltd
A major problem faced today by trading corporations established in offshore jurisdictions is to satisfy the "economic substance" criterion.
By Daria Ostapengo
Cyprus Tax Department has issued on 30 June 2017 a Circular with respect to the new rules for the taxation of intra-group financial arrangements, which became effective from 1 July 2017.
By Alexandros Philippides, Daria Ostapengo
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