Publication

More and more these days, governments around the world are focussing on anti-abuse measures, in a bid to combat the non-payment of taxed by their citizens.

Throughout the world the barriers to capital movements are fast disappearing. Tax differences have become a very significant factor in commercial decisions, and therefore investment structures which have the least tax leakage are preferred by investors. During the last decade…

All tax residents of Cyprus are taxed on all income accrued or derived from all sources in Cyprus and abroad. Individuals who are not tax resident so Cyprus are taxed on income accrued or derived from sources in Cyprus only.…