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Introduction Cyprus Stock Exchange’s  Emerging Companies Market (“ECM”) is similar to the AIM for the London Stock Exchange, with the added advantage that it is a Multilateral Trading Facility (MTF) as defined by the EU’s Markets for Financial Instruments Directive (MiFID) and operated by an EU regulated Stock Exchange.
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Introduction One shareholder is required for the incorporation and continued existence of a Cyprus private company. The nationality of the shareholders is immaterial. Apart from the shareholder, a Cyprus company should have at least one director and one corporate secretary. The Cyprus Companies Law, Cap 113, as amended, allows for single member companies i.e. shareholder, […]
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Under Cyprus tax legislation, Cyprus tax resident individuals are taxed on all chargeable income accrued or derived from all sources in Cyprus and abroad. An individual who is not a tax resident in Cyprus, is taxed on income accruing or arising only from sources within the Republic. Foreign taxes paid can be credited against the […]
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On the 9th July 2015, the Cypriot House of Representatives voted a number of significant amendments to the Cyprus tax legislation, further improving the attractiveness of the Cypriot tax system. One of the most important changes made was the introduction of the concept of a non-domiciled resident individual.
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