An article of our senior associate Elena Christodoulou has been published in the International Financial Law Review. The article provides an overview of how Cyprus tax resident individuals are taxed in Cyprus. It explores the tests for obtaining tax residency and the personal income tax rates. Moreover, reference is made to the Cyprus non-dom rules, applicable from 16 July 2015 and the available deductions linked to employment earned.
The article can be accessed here.
For more information please speak with Elena Christodoulou or your usual contact at Elias Neocleous & Co LLC.