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Back to Back Loans (B2B)- New tax issues

Issue on 30th of June 2017/Effect as from 1st of July 2017. The Circular applies to Companies that carry out group financing transactions and have Cypriot Tax residency or are non-Cypriot Tax resident companies and have a permanent establishment in…

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Cyprus tax resident individual

On 14 July 2017 the House of Representatives voted into law, an amendment to the definition of “Cyprus tax resident individual” as per the Income Tax Law. More specifically, as of 1 January 2017, an individual who: does not spend…

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