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Tue, 7 Feb 2012

K N O W L E D G E   C E N T E R   About Cyprus   General Information The Cyprus Economy The Success of Cyprus as an International Business Center   The Cyprus Tax System    Tax Facts Income Tax For Individuals Income Tax For Companies and other Legal Entities Wear and Tear Allowances Special Contribution for Defence Law Profits from Shipping Activities Capital Gains Tax Value Added Tax (VAT) Social Secutiry Contributions Transfer Fees for Immovable Property Stamp Duty Tax Diary 2011 Double Tax Treaties EC Directives   Cyprus Tax Planning   Introduction Holding Company Structure Financing Company Structure Royalty Company Structure Employment Company Structure Trading Company Structures Foreign Permanent Establishments Shipping Companies Non-resident Companies Tax Planning for Investments in Central and Eastern Europe   The Cyprus Legal System   The Cyprus Limited Liability Company Company Registration Procedure International Collective Investment Schemes (ICISs) Cyprus International Trusts

EC Directives     Parent Subsidiary Directive (File Size 106Kb)   Savings Directive (File Size 136Kb)   Interest and Royalty Directive (File Size 114Kb)   Mergers Directive (File Size 82Kb)   Other International Agreements Swiss Confederation - Agreement and Memorandum of Understanding between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments. (File Size 283,53Kb)

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