Article 3 (Exemptions) and Article 24 (Transparency Requirements) of Directive 2011/61/EU on Alternative Investment Fund Managers require AIFMs to report specified information (“transparency information”) to regulatory authorities about their activities and the funds they are managing and, where relevant, marketing. The Cyprus Securities and Exchange Commission’s review of the transparency information reported by AIFMs under […]
On 18 December 2018 the Cyprus Tax Department announced that the submission deadline for country by country reports for the year ended 31 December 2017 has been extended, from 31 December 2018 to 31 January 2019. For further information please contact Constantinos Christofi or your usual contact at Elias Neocleous & Co LLC.
The United Kingdom and Cyprus signed a new double taxation convention on 22 March 2018. That convention is now in force and will take effect in 2019. One of the main substantive changes it makes relates to the taxation of pensions paid in respect of employment in the public service. Under the 1974 agreement which […]