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Searching Content indexed under Tax Authorities by Patrikios Pavlou & Associates ordered by Published Date Descending.
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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
Cyprus Introduces Rules To Implement Country By Country Reporting Requirements
The Cyprus Minister of Finance issued a Decree on 30 December 2016, introducing a mandatory Country by Country (CBC) reporting requirement for multinational enterprise groups...
Cyprus
12 Jul 2017
3
Cyprus Update On Intra-Group Financing Arrangements
The Cyprus Tax Department (CTD) has notified the Institute of Certified Public Accountants of Cyprus (ICPAC) of their policy change...
Cyprus
12 Jul 2017
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