DAC6 and Hallmark E1 - Use of unilateral safe harbour rules in Cyprus

Notional Interest Deduction (NID)

The Defence of Illegality – “Ex turpi causa non oritur actio” - The Cyprus Approach

ECJ CASE EXAMINING THE RIGHT TO DEDUCT INPUT VAT AMPER METAL KFT

AMENDMENT TO THE DEFINITION OF TAX RESIDENCY FOR COMPANIES AND IMPOSITION OF WITHHOLDING TAX ON ROYALTIES, DIVIDENDS AND INTEREST TO EU BLACKLISTED COUNTRIES

Amendments to the Companies’ Law – Variable Capital Investment Companies and Guarantees