Amendments of the Income Tax Law for Article 8(23A) – New provisions
Further to our tax announcement regarding the Amendments of the Income Tax Law for Article 8(23A) published on 26 July…
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Author: panos
Transfer pricing: New rules and documentation requirements
On 30 June 2022, the House of Representatives of Cyprus voted on and approved amendments in the Income Tax law…
ATAD 3 – Shell Companies
Introduction The Third Anti-Tax Avoidance Directive (ATAD 3 or unshell directive) which sets rules to prevent the abuse of shell…
Amendment to the Special Defence Contribution Law
On 09/06/2023, an amendment (L40(1)/2023) to the Special Contribution for the Defence (‘SDC’or the “Law”) Law of 2002 was published…
Extension for the Income Tax Return (Individuals) 2022
We would like to inform you that the deadline for electronic submission of: 2022 personal income tax returns of individuals…
Provisional tax instalments for 2023
Obligation for provisional tax payment As per the Assessment and Collection of Taxes Law, every company or individual (whose income…
Audit data and technology
If you are interested in technology, you’ll know that numerous big themes are colliding with business to transform the way…
ESG: Why SMEs should take responsibility
In my view, today’s SMEs lack the knowledge and expertise to understand what net-zero really means and this creates a…
Introduction into family offices
What is a family office? “Family offices are typically viewed as being somewhat of an enigma” – Preqin Family Offices…
Extension of the deadline for the payment of the Annual Company Levy 2021
The Department of Registrar of Companies hereby announces that the Minister of Energy, Commerce and Industry, issued a decree on…
