Areti Charidemou & Associates LLC
An individual is a tax resident in Cyprus for income tax purposes if he/she stays physically in Cyprus for a period or periods exceeding 183 days in aggregate during a tax year.
We are pleased to share our 2020 guide on Cyprus Tax Facts and Figures.
The Cyprus IP Box Regime applies on Qualifying IP's which are developed after the 1st of July 2016.
Security Token Offerings (STO) is the new method of fundraising.
STO follow a similar structure to ICO.
G. Polemidiotis & CO LLC.
Legislation comes into force in the new year 2020 in the BVI which is designed to address concerns that companies could be used to artificially attract profits that do not correspond to their activities and economic presence.
I. Christodoulou & Partners LLC
This publication1 refers to the new Regime which is applicable for Qualifying IP, developed or acquired after the 01/07/2016.
The countdown to the election of the new European Commission has begun.
Elias Neocleous & Co LLC
Tackling e-commerce fraud is high on the European Union's political agenda, with significant effort being put into creating new rules to combat value added tax (VAT) fraud in particular.
The measures would make the EU a global leader in designing tax laws fit for the modern economy and the digital age.
The OECD's latest consultations (which seem designed and, ultimately, destined to pave the way to global tax harmonisation) and, in particular, the ambitiously urgent timeframe to reach agreement...
In light of the Coronavirus (COVID-19) pandemic, the Director of the Revenue Service in Guernsey has indicated that it will take a pragmatic approach in applying Guernsey's economic...
This briefing summarises certain key aspects of Guernsey taxation law for the calendar year 2020.Topics covered include corporate income tax, personal income tax, withholding tax, anti-avoidance...
Dezan Shira & Associates
2019 has been a productive year in terms of new tax policies.
In light of the coronavirus (COVID-19) pandemic, the Comptroller of Revenue in Jersey has issued guidance to reassure companies which are temporarily unable to meet the tests set out in...
The Government of Jersey's Comptroller of Revenue has confirmed that where companies' operating practices have to be adjusted in response to the COVID-19 pandemic, the Comptroller will not treat the company as having failed the economic substance test.
ATOZ Tax Advisers
Köln-Aktienfonds Deka ("KA Deka") is an investment fund constituted under German law. It is a UCITS within the meaning of Directives 85/611 and 2009/65...
ATOZ Tax Advisers
After many years of reforms encouraged by the OECD's BEPS
Action plan, it seems as if Luxembourg is now on the home stretch
of the BEPS reform marathon
Chetcuti Cauchi Advocates
An EU member state bordering the Atlantic Ocean, Portugal is an ideal location for families as well as businesses who are flocking to its shores on account of the country's sound political system and strong market economy.
As the world economy moves to predominantly e-commerce transactions and third-world country economies open up their doors to more open access to the internet, online businesses have a feeding frenzy ...
The United Arab Emirates attracts thousands of applicants per year with its tax-exempt business environment. You can become a resident of the Emirates through business incorporation.