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Searching Content from Cyprus indexed under Directors and Officers ordered by Published Date Descending.
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1
Is "Substance" The Current Buzzword?
It seems that one of the latest buzzwords in the field of international tax planning is "substance". The term "substance" is frequently used to indicate real/physical presence of legal entities in their country of tax residence, as opposed to the use of the so called "shell" or "conduit" companies for obtaining certain tax, or double tax treaty, benefits.
Cyprus
9 Jul 2019
2
Derivative Actions In Perspective
A derivative action is an aggrieved minority shareholder's right of action which essentially derives from the company, and is ordinarily available to members who may seek protection in circumstances
Cyprus
15 May 2019
3
Directors Duties In Insolvency And Its Vicinity- An Alternative Approach For Creditors To Recover
When a company enters insolvency or its ‘'vicinity''[1], the fiduciary duties of directors are no longer owed to the company as a whole, and instead their duties shift towards the creditors.
Cyprus
29 Apr 2019
4
Setting Up A Cyprus Company – Updated
As stated in our article "A step by Step Guide for Forming a Company in Cyprus'', on August 28th 2017, incorporating a Cyprus Company is a very simple and easy procedure.
Cyprus
14 Feb 2019
5
Out Of The Shadows: Risks Of Shadow Directors For Cyprus Companies
Cyprus, like most common law jurisdictions, recognises the concept of the shadow director.
Cyprus
14 Feb 2019
6
Minority Shareholders' Rights In Cyprus
It is common practice for Cypriot courts to refrain from interfering with the internal management of private companies, which is usually handled by the Board of Directors and/or the Shareholders in General Meetings ...
Cyprus
9 Feb 2018
7
Directors' And Shareholders' Taxation When Receiving Loans Or Withdrawals From Cypriot Companies
According to the Cyprus Income Tax Law, a Cyprus resident individual director or shareholder
Cyprus
3 Jan 2018
8
The Legal Sector
There certainly is increased awareness of the need for compliance and it is a product of many factors, the most important of which is the immense increase in regulation that has occurred in recent years.
Cyprus
7 Nov 2017
9
The Cyprus Holding Company
Cyprus as a member of the European Union and a member of the Whitelist of OECD has an excellent reputation of a reputable financial center with a solid commitment to act against harmful Taxation practices...
Cyprus
30 Oct 2017
10
Arrangements And Reconstructions Under Sections 198 – 200 Of The Cyprus Companies Law
These terms are of the widest character, ranging from simple composition to an amalgamation of two or more companies, with a complete reorganisation of their share and loan capital.
Cyprus
16 Jun 2017
11
The Principles Of Economic Substance And Beneficial Owner In International Business
There have been significant discussions around the world on taxpayers' methods of minimizing taxes.
Cyprus
15 Jun 2017
12
Cyprus Companies Reinstatement / Restoration Due To Involuntary Strike-Off By The Registrar
On the 11th of January 2016, the Registrar of Companies proceeded to the strike-off (deregistration) of over 55,000 Cyprus companies that had failed to fulfil their statutory obligation...
Cyprus
23 May 2017
13
Establishment Of A Branch In Cyprus
This does not amount to the creation of a new legal entity in Cyprus; the entity incorporated abroad simply has a branch, through the overseas company, in Cyprus and may operate through it...
Cyprus
12 May 2017
14
The Liability Of The Directors And The Ultra Vires Principle Under Cyprus Law
The directors are agents of the company for which they act and they owe to the company fiduciary duties.
Cyprus
12 May 2017
15
Derivative Actions – Protection Of Minority Shareholder Rights Revisited
There are many reasons why Cyprus courts refrain from interfering in the internal affairs of limited liability companies.
Cyprus
8 May 2017
16
New Financial Reporting Provisions Introduced
On September 23, 2016 Law 97(I)/2016 – the third amendment to the Companies Law (Cap 113) – took effect.
Cyprus
8 May 2017
17
Strike Off vs. Voluntary Liquidation Of A Cyprus Company
This is a very straight-forward procedure and is generally used for companies that have terminated all activities and do not intend to carry on any business in the future.
Cyprus
8 Mar 2017
18
Seychelles International Business Act 2016 | Changes | Update
Additionally, the annual returns must be filed by the 31st of December every year.
Cyprus
2 Mar 2017
19
Cyprus Tax Department Modifications Regarding Cyprus VAT For Appointed Directors And Officers Of Companies.
On 7th October the Tax Department has issued circular 205, which modifies circular 151 in regards to the Value Added Tax treatment for persons being appointed as directors or other officers in Companies.
Cyprus
15 Feb 2017
20
Changes In Tax Regime For Directors And Other Officers
The Cyprus Tax Department has issued a circular(1) explaining changes to value added tax (VAT) for persons who are appointed as directors or other officers of companies.
Cyprus
28 Nov 2016
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