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Ernst & Young Cyprus Ltd
On 3 February 2021, the Cypriot Tax Department issued an announcement which provides for an extension of the deadlines for the submission of information on reportable cross-border tax arrangements under the EU Directive ...
Ernst & Young Cyprus Ltd
On 25 January 2021, the Tax Department issued Application Guidance No. 07/2021 which relates to tax residency and permanent establishment considerations in the context of the COVID-19 pandemic.
Kinanis LLC
It is expected that CySEC will publish relevant directives in due course with the relevant requirements and information on the Register.
A. Karitzis & Associates L.L.C
Την Κυπριακή Κάρτα Πτήσης πρέπει να την έχουν στην κατοχή τους πριν την επιβίβασή τους στο αεροσ_
Kinanis LLC
With this publication we outline the main provisions of the Taxation Laws in relation to the tax treatment of interest income and interest expense and we elaborate on the various financing schemes available.
Ernst & Young Cyprus Ltd
In his letter to ICPAC, the Commissioner of Taxation explained that the extension is given as a result of the Covid-19 pandemic and of certain ambiguities that exist.
Ernst & Young Cyprus Ltd
This article summarizes the key provisions of the new tax treaties and the amending protocol which are in effect as of 1 January 2021.
Ernst & Young Cyprus Ltd
The key NID provisions and the applicability of the 10-year government bond yield rates are summarized below.
Elias Neocleous & Co LLC
Elias Neocleous & Co LLC is proud to have contributed the Cyprus content of a new publication, the ‘‘Taxation of cross-border investments in and from CEE countries 2020 – Cyprus''.
Elias Neocleous & Co LLC
Cyprus is strategically located in the Eastern Mediterranean at the crossroads of Europe, Asia and Africa.
Elias Neocleous & Co LLC
Cyprus has elevated its ultimate beneficial owner (UBO) reporting status by implementing all of the mechanisms for the creation, operation and maintenance of a UBO register.
European Union
Ernst & Young Cyprus Ltd
On 22 February 2021, the Council of the European Union (the Council) updated the European Union (EU) list of non-cooperative jurisdictions for tax purposes (the EU List).
The use of Irish and Luxembourg structures has continued unabated throughout the COVID-19 pandemic.
Civil litigation procedure in Guernsey is governed by The Royal Court Civil Rules 2007 ("RCCR").
Carey Olsen
This briefing note describes the key features of a protected cell company ("PCC") and summarises the formation, structure and the liquidation procedures particular to this type of company.
Carey Olsen
In the Representation of Matthew David Smith and Ors. [2021] JRC 047 the Royal Court of Jersey has handed down an important decision, exercising its discretion to grant a moratorium...
Finance Malta
Dr Matthew Bianchi of FinanceMalta considers the implications of Brexit and the Covid-19 pandemic on the jurisdiction.
The residence requirement or the obligation to reside in Malta for a year before being granted Maltese citizenship under the Malta Individual Investor Programme
Dixcart Group Limited
In 2020, the Maltese government has revisited its citizenship legislation to consider all matters relating to citizenship by birth, by registration, by naturalisation, dual and multiple citizenships and for exceptional services by direct investment.
Mamo TCV Advocates
On 25 February, 2021 the triumvirate of European Supervisory Authorities, the EBA, EIOPA and ESMA (the "ESAs") published a joint statement on the effective and consistent application and national supervision of the Sustainable Finance Disclosure Regulation.
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