he Fidescorp Tax Facts and Figures is an annual publication that provides an overview of the tax system in Cyprus, based
on the current tax legislation and practice.

This publication should not be regarded as offering a complete explanation of the taxation matters that are contained within
this publication and in no case should substitute seeking professional advice

Consequently, no person, entity or corporation should act or rely upon any matter or information as contained or implied
within this publication without first obtaining advice from an appropriately qualified professional person or firm of advisors,
and ensuring that such advice specifically relates to their particular circumstances..

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