The DAC6 it introduces a reporting obligation on Intermediaries and Taxpayers, thereby obliging them, (in certain cases) to disclose potentially aggressive tax planning arrangements. ...
The Cyprus arm's-length principle is in line with the international arm's-length principle that governs controlled transactions and facilitates potential compensating adjustments in ...
I. In accordance with the provisions of the article 354J of the Companies law, Cap 113, (“the Law”), a Cyprus registered company, may, provided that the laws of the jurisdiction into ...
Cyprus law does not impose an obligation to have a will. In the event of the death of person who has left no will in place, the estate of such a person shall become subject to the ...
