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Cyprus-Registered Alternative Investment Fund Introduction An Alternative Investment Fund (AIF) is collective investment undertaking that raises funds from a number of investors for the purpose

On the 25th of April 2019, following provisions of the EU Anti-Tax Avoidance Directive of July 2016, the Cyprus law introduced measures against tax avoidance

Introduction Cyprus constitutes a popular destination for mergers and acquisitions.  Except from the well-known advantages of merging two companies such as, the creation of a

Introduction Currently, the definition of corporate tax residency is based on the management and control test.  Therefore, a company is a Cyprus resident and liable

Cyprus offers various routes and schemes for Non-EU individuals to becoming a Cyprus resident. Attracting foreign direct investment and new businesses are one of the

On the 15th of October 2021, the Council of Ministers approved the “Strategy for Attracting Businesses for activities or/and expansion of activities in Cyprus”. Purpose