/Publications

Intellectual Property (New Regime)

To open, download and save this publication in PDF format please click here. Cyprus favourable IP tax regime, together with the protection offered by its status as an EU member state and by all major IP treaties and protocols, offer an ideal tax efficient base for IP owners. IP Protection All relevant EU Directives and Regulations [...]

Common Reporting Standard (October 2016)

To open, download and save this publication in PDF format please click here. As the world becomes increasingly globalized and cross-border activities become the norm, tax administrations need to work together to ensure that taxpayers pay the right amount of tax to the right jurisdiction. The Common Reporting Standard (CRS) calls on jurisdictions to obtain information [...]

Poland: Controlled Foreign Corporation (CFC) Rules

To open, download and save this publication in PDF format please click here. Since January 2015 Poland introduced controlled foreign corporation (CFC) rules under which Polish tax residents are subject to 19% tax on the income earned by their CFCs. The term CFC includes legal persons, such as limited liability companies, but also non tax transparent [...]

Russian “Deoffshorisation” Law

To open, download and save this publication in PDF format please click here.   The new law, which is applicable as of 1st January 2015, introduces some significant changes to the Russian Tax Law. Tax residency The new law introduces new criteria in determining tax residency. Foreign companies managed from Russia can be considered as Russian tax [...]

Investment Services

To open, download and save this publication in PDF format please click here. In addition to helping our clients open bank accounts in Cyprus and in a number of other jurisdictions, we can now help corporate and private clients gain access to investment services offered by a number of firms licensed and regulated by the Cyprus [...]

Intellectual Property (Old Regime)

To open, download and save this publication in PDF format please click here.   Cyprus' favourable IP tax regime, together with the protection offered by its status as an EU member state and by all major IP treaties and protocols, offer an ideal tax efficient base for IP owners. IP Protection All relevant EU Directives and [...]

Popular Tax Structures

To open, download and save this publication in PDF format please click here.   For tax efficient international corporate structures it is extremely important to utilise domestic tax law together with existing double tax treaties. Cyprus, with its extensive network of double tax treaties together with its favourable domestic tax law offers an excellent base for [...]

Substance Requirements (July 2014)

To open, download and save this publication in PDF format please click here. To qualify as a Cyprus Tax Resident, the management and the control of a company must be exercised from Cyprus. This means that the company should have a registered address in Cyprus, the majority of its directors must be Cyprus tax residents and [...]

CIPA – Cyprus Citizenship for Investors

The Cyprus Investment Promotion Agency (CIPA): Information on the Cyprus Naturalization Scheme (April, 2014) To open, download and save this publication in PDF format please click here. This document includes the following information: 1.    Council of Ministers Decision dated 19.3.2014 2.    Scheme for Naturalization by Exception of Investors in Cyprus 3.    Scheme for Naturalization by Exception [...]