New exemption rules for new CY employment for individuals
On 26 July 2022 new amendments have been published in the Government Gazette (relevant publication can be found here) which concern Articles 8(21), 8(21A), 8(23) and 8(23A) of the Income
New Transfer Pricing Documentation requirements
New amendments to the Income Tax Law Section 33 and the Assessment and Collection of taxes Law have been published in the Government Gazette on 08 July 2022 (relevant ITL
AROSAL Team – Running Under the Moon Cyprus 2022
Here at AROSAL, we like to take our achievements to a next level. #RunningUndertheMoon – 5K flat route challenge
New Corporate tax residency test/Definition of a Cyprus tax resident company
As per an Income tax law amendment published in the Official Gazette on 21 December 2021 (can be found here), an additional tax residency test is introduced, which captures Companies