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During 2004 and after Cyprus has joined the EU, online gambling service providers licensed in other EU member states have exploited the legal ambiguity and

Under the Cyprus Companies Law, Cap 113 (hereinafter the ‘’Law’’), all private limited companies are required to adopt articles of association (hereinafter the ‘’AoA’’) and

Building headquarters in Cyprus – Substance Substance is defined as the actual presence of a company in its country of registration. In order for a

Introduction Based on the principle established in Salomon v Salomon, a company upon its incorporation acquires a legal personality separate from its members.  Among others,

Capital Gains Tax (CGT) in Cyprus is imposed at the flat rate of 20% on the following sources of income: Gains from disposal of immovable

Cyprus and Russia entered into a Double tax Treaty (DTT) back in 1998 in a joint effort to avoid the double taxing of income and