We undertook a project to advise on and prepare an advance tax ruling request to the Tax Department concerning the eligibility of a foreign individual to benefit from the 50% first employment exemption. Our analysis focused on the satisfaction of the minimum remuneration threshold, the individual’s non-residency in Cyprus during the preceding fifteen years, and the commencement of first employment after the date provided by the law. The request also considered the relevant provisions of the Income Tax Law and the interpretive circulars issued by the Tax Department.