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Transfer pricing rules in Cyprus
Russia-Cyprus additional protocol to 1998 DTT
The Protocol which was signed on October 7, 2010 between the two countries and which amends the 1998 agreement for the avoidance of double taxation (“DTT”) between Cyprus and Russia is effective from 02 April ...
The Cyprus International Trust
Cyprus International Trust - the Law Law 20(I)/2012 has recently amended the provisions, which date back to 1992, relating to Cyprus International Trusts. The new provisions are in force as of March 23, 2012. ...
Thin-capitalization rules in Russia
In general, Russian tax legislation contains limitations on deductibility for corporate profit tax purposes of certain types of expenses, including interest accrued on loans and credit. More specifically, it ...
Management and control in relation to tax residency of Cyprus companies – the rules and case law
A company is considered to be resident in Cyprus if it is managed and controlled in Cyprus. In general, key elements to establish the place of management and control are the residence of directors, the ...
Cyprus Investment Firm
The relevant applicable law for Cyprus Investment Firm (‘CIF’) licensing is Law 144(I)/2007 (‘the law’) and the Directives issued pursuant to Law 144(I)/2007. Scope of our services: 1. Register the ...
Listing on Emerging Companies Market of Cyprus Stock Exchange
A. Information about the Emerging Companies Market The Emerging Companies Market (E.C.M.) is considered as a Multilateral Trading Facility (MTF) according to “the provision of Investment ...
The UK Company with Cyprus branch
* Dual residency according to the UK/Cyprus double tax treaty * Sole tax residency in Cyprus * Increased credibility with lower effective tax burden * Place of effective management and control in Cyprus
Legal Professional Privilege in Cyprus
A taxpayer’s right of privacy and the Legal Professional Privilege (LLP) in Cyprus In Cyprus, according to the Advocates’ Law (Cap. 2) and the Advocates Code of Conduct Regulations of ...
