Category: Technical Articles

Applying for a residence permit (also known as the yellow slip) is a process which is to be completed by every EU citizen living and working in Cyprus. It is…

Each licensed Administrative Service Provider (ASP) in Cyprus is registered under CySEC, and must comply with the preparation and submission of the below-mentioned reports in order to be eligible for…

Cyprus is an ideal place for holding company location. The following factors are important when deciding the location of a holding company: Tax treatment of inward and outward dividends. Tax…

Q- As far as my Cayman Islands company doesn’t have US investors, does it have to register with FATCA? A- Yes- The IGAs and the FATCA Regulations apply to all…

The financial and reporting requirements for Scottish Limited Partnerships (SLPs) vary depending on whether the company is a micro-entity, or a small, medium or large entity. Micro-entities and small companies…

HM Revenue and Customs (HMRC) General anti-abuse rule (GAAR) guidance, with reference to The UK Finance Act 2013, the UK Companies Act 2006, the National Insurance Contributions Act 2014. All…

According to a recent report published by the US State Department’s Anti-Money Laundering (AML) unit, Cyprus continues to upgrade its established AML legal framework, while authorities successfully 26 individuals and…

The below list is an EU-provided of high risk third countries; including the non-cooperative and other monitored jurisdictions that have been officially identified by the Financial Action Task Force (FATF).…

The following article will examine various duties of loyalty to a business that are owed by Senior Employees, partners, Company Directors, and mere employees using supporting legislation from the Companies…

Recently, the Cyprus economy has seen relatively steady growth rates and booming tourism levels over the last few years. The relatively high increase of GDP can be attributed to a…