Tax treatment of intra-group back-to-back financing arrangements
It should be noted that the application of the pre-agreed minimum profit margins of 0.125% and 0.35% for back-to-back…
read moreIt should be noted that the application of the pre-agreed minimum profit margins of 0.125% and 0.35% for back-to-back…
read moreThe law regulating the settlement of overdue taxes is applicable from 3 July 2017.
The overdue taxes which are covered…
All Cyprus registered companies are required to pay the Annual Levy of €350 to the Registrar of Companies by…
read moreAs from 3 February 2017, taxpayers are able to settle their overdue taxes in equal instalments as follows:
54 instalments…
read moreFrom 2 May 2017, all VAT registered companies and individuals are obliged to submit their VAT returns electronically through…
read moreUnder the new IP regime, 80% of qualifying profits generated from qualifying assets will be deemed to be tax…
read moreAs in each year, the provisional tax return must be submitted together with the payment of the first installment….
read moreN. Constantinou & Co Audit Ltd is an independent member of the International Accounting and Audit Network i2an (www.i2an.com)….
read moreDuring July and December 2015, the Cyprus House of Representatives voted several new laws and amendments. Please use the…
read more