Category: Technical Articles

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…

In the following article, we will summarise and weigh up the differences between a limited company and a limited liability partnership to provide increased clarity between the two structures. Those…

In order to apply for a work permit (also referred to as a working visa), the company must be eligible to apply for employing third country nationals. Eligible companies are considered…

Cyprus is the perfect location for incorporating an offshore or private company due to its simple incorporation procedures and agreeable tax structure. Below are the steps to company formation, the…

A Shareholders Agreement is essentially a legally binding contract established and agreed between the founding Shareholders of a company. It can arise in a number of circumstances, but typically they…

Cyprus offers an enviable combination of climate, business and culture and holds its own as one of the smallest EU member states, (with Luxembourg and Malta being the only 2…

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…