The Russian tax authorities’ guidance on determination of tax residence between Cyprus and Russia
In 2017 Cyprus introduced an additional route to tax residence for individuals. With effect from 1 January 2017 individuals who meet all the following conditions in respect of a given tax year will be deemed to be tax-resident in Cyprus: They are physically present in Cyprus for one or more periods amounting to at least […]
Cyprus chapter of The Internet Laws and Regulatory Regimes
Author:KIM ALEXIA MOURTZI Law Firm: Elias Neocleous & Co LLC Publisher: Juris Publishing, Inc. Practice area:INFORMATION TECHNOLOGY AND DATA PRIVACY LAW
Foreclosure process amended
Author:SOTOS CHRISTOPHER KASINOS Law Firm: Elias Neocleous & Co LLC Publisher: International Law Office Practice area:LITIGATION AND DISPUTE RESOLUTION
Taxation of earnings of insurance agents
The Cyprus Tax Department has issued a new circular (EE26, dated 7 September 2018) clarifying the taxation of earnings of insurance agents. A representative of an insurance company who is not in an employment relationship with the company is treated as a commercial enterprise whose revenue is derived from fees or commissions for the conclusion […]
