Cyprus:
2020 Legal 500 Tax Country Comparative Guide Published.
01 December 2020
Elias Neocleous & Co LLC
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This authoritative Legal 500 tax guide is now available to view
online. The aim of the guide is to provide its readers with a
pragmatic overview of the tax laws and regulations across a variety
of jurisdictions. Each chapter of this guide provides information
about withholding tax, transfer pricing, the OECD model, GAAR, tax
disputes and an overview of the jurisdictional regulatory
authorities. The Cyprus chapter of the guide was contributed by
Elias Neocleous & Co LLC, the authors being Elena Christodoulou, Alexandra Spyrou and Elias Neocleous. You may view the
chapter here.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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The Non-Domicile Rules In Cyprus
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Exercises a business and/or is employed by a Cyprus Company
and/or holds an office in Cyprus with a tax resident Cyprus Company
for the same calendar year.
The Anti-Tax Avoidance Directive (ATAD)
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A taxpayer will be subject to corporate tax on an amount equal to the market value of the transferred assets at the time of exit, less their value for tax purposes.
Expatriate Relief For Employment In Cyprus
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A bill was submitted to the Cyprus Parliament amending the law on income tax, in order to expand the framework for attracting workers from abroad to Cyprus, in order to maintain its attractiveness.
Benefits For Foreign Nationals In Cyprus
Oxford Management
Cyprus' full EU membership, strategic location, warm
climate, highly qualified professionals and list of personal tax
incentives has made Cyprus an ideal setting for foreign nationals
to relocate to
