Comparative Guides

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4. Results: Answers
Corporate Tax
7.
Consolidation
7.1
Is tax consolidation permitted, on either a tax liability or payment basis, or both?
Cyprus

Answer ... No, tax consolidation is not permitted. However, group loss relief provisions are available, as discussed in question 1.5.

For more information about this answer please contact: Charles Savva from Nicholas Ktenas & Co LLC
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Corporate Tax