CYPRUS CIVIL PROCEDURES RULES: SERVICE OF DOCUMENTS
Natural and legal persons involved in legal proceedings send and receive various judicial and extrajudicial documents. ‘Service of documents’ denotes the delivery of legal documents that notify the recipient of the commencement of litigation proceedings in which he/she is involved. In Cyprus, service of documents is regulated by Civil Procedure Rules.
Civil Procedure Rules determine the method...
CYPRUS CIVIL PROCEDURES RULES: SERVICE OF DOCUMENTS
Natural and legal persons involved in legal proceedings send and receive various judicial and extrajudicial documents. ‘Service of documents’ denotes the delivery of legal documents that notify the recipient of the commencement of litigation proceedings in which he/she is involved. In Cyprus, service of documents is regulated by Civil Procedure Rules.
Civil Procedure Rules determine the method...
CYPRUS CIVIL PROCEDURES RULES: SERVICE OF DOCUMENTS
Natural and legal persons involved in legal proceedings send and receive various judicial and extrajudicial documents. ‘Service of documents’ denotes the delivery of legal documents that notify the recipient of the commencement of litigation proceedings in which he/she is involved. In Cyprus, service of documents is regulated by Civil Procedure Rules.
Civil Procedure Rules determine the method...
CYPRUS CIVIL PROCEDURES RULES: SERVICE OF DOCUMENTS
Natural and legal persons involved in legal proceedings send and receive various judicial and extrajudicial documents. ‘Service of documents’ denotes the delivery of legal documents that notify the recipient of the commencement of litigation proceedings in which he/she is involved. In Cyprus, service of documents is regulated by Civil Procedure Rules.
Civil Procedure Rules determine the method...
CYPRUS TAX DEPARTMENT: APPLICATION OF ARTICLE 33 OF LAW 187 (I)/2015
Circular 2016/15, issued on 24 November 2016, by the Cyprus Tax Department, defines the application of Article 33 of the Income Tax Law (118(I)/2002), as amended in 2015 (187(I)/2015). Article 33 enables the tax authorities to adjust and regulate transactions between related parties on terms which, according to the authorities, differ from those which would apply to similar transactions...
CYPRUS TAX DEPARTMENT: APPLICATION OF ARTICLE 33 OF LAW 187 (I)/2015
Circular 2016/15, issued on 24 November 2016, by the Cyprus Tax Department, defines the application of Article 33 of the Income Tax Law (118(I)/2002), as amended in 2015 (187(I)/2015). Article 33 enables the tax authorities to adjust and regulate transactions between related parties on terms which, according to the authorities, differ from those which would apply to similar transactions...
EU COMMON CORPORATE CONSOLIDATED TAX BASE
Tax avoidance and improvement of Single Market for businesses are among the main concerns of the European Union. Specifically, the European Commission aims at reinforcing entrepreneurship and boosting economic growth by promoting tax transparency. In October 2016, the European Commission re-launched the Common Corporate Consolidated Tax Base (CCCTB), a single set of rules to calculate...
CYPRUS TAX DEPARTMENT: APPLICATION OF ARTICLE 33 OF LAW 187 (I)/2015
Circular 2016/15, issued on 24 November 2016, by the Cyprus Tax Department, defines the application of Article 33 of the Income Tax Law (118(I)/2002), as amended in 2015 (187(I)/2015). Article 33 enables the tax authorities to adjust and regulate transactions between related parties on terms which, according to the authorities, differ from those which would apply to similar transactions...
CYPRUS TAX DEPARTMENT: APPLICATION OF ARTICLE 33 OF LAW 187 (I)/2015
Circular 2016/15, issued on 24 November 2016, by the Cyprus Tax Department, defines the application of Article 33 of the Income Tax Law (118(I)/2002), as amended in 2015 (187(I)/2015). Article 33 enables the tax authorities to adjust and regulate transactions between related parties on terms which, according to the authorities, differ from those which would apply to similar transactions...
CYPRUS TAX DEPARTMENT: APPLICATION OF ARTICLE 33 OF LAW 187 (I)/2015
Circular 2016/15, issued on 24 November 2016, by the Cyprus Tax Department, defines the application of Article 33 of the Income Tax Law (118(I)/2002), as amended in 2015 (187(I)/2015). Article 33 enables the tax authorities to adjust and regulate transactions between related parties on terms which, according to the authorities, differ from those which would apply to similar transactions...