Cyprus Merger Control
Contributed by Andreas Neocleous & Co LLC.
18 December, 2011

Contributed by Andreas Neocleous & Co LLC. [www.neocleous.com]
Legislation and jurisdiction
1 What is the relevant legislation and who enforces it?
The Control of Concentrations Between Undertakings No. 22(I) of 1999 (the Law) is the legislative instrument regulating concentrations in Cyprus. The Law provides the legal framework for pre-merger notifications and merger control procedures.
Enforcement of the legislation rests with the Commission for the Protection of Competition (CPC), initially established in 1990 and re-established pursuant to the provisions of the Protection of Competition Law No. 13(I) of 2008 (the 2008 Law). The CPC has overall responsibility for implementing the Law and is the competent independent authority for the control of concentrations.
2 What kinds of mergers are caught?
The Law is applicable to concentrations of major importance. Question 5 defines such concentrations.
3 Are joint ventures caught?
Concentrative joint ventures (consisting of two or more undertakings, the activities of which are under common control) that carry out all the functions of an autonomous economic entity are caught under the Law.
4 Is there a definition of control and are minority and other interests less than control caught?
Pursuant to s. 4(3) of the Law, control is defined as control stemming from any rights, contracts or other means that, either severally or conjunctively with others, and with regard to the legal or other facts of the case, confers the possibility of exercising decisive influence over an undertaking through:
ownership or enjoyment rights over the whole or part of the assets of the undertaking; or
rights or contracts which confer the possibility of decisive influence on the composition, meetings or decisions of the bodies of an undertaking.
5 What are the jurisdictional thresholds?
For the purposes of the Law, a concentration of undertakings is deemed to be of major importance and therefore meet the jurisdictional thresholds if:
- the aggregate turnover achieved by at least two of the participating undertakings exceeds, in relation to each one of them, the amount of 3.42 million; and
- at least 3.42 million of the aggregate turnover of all concerned undertakings relates to the sale of goods or the provision of services within the Republic;and
- at least one of these undertakings is engaged in commercial activities within the Republic of Cyprus.
6 Is the filing mandatory or voluntary? If mandatory, do any exceptions exist?
Filing of concentrations of major importance is mandatory.
However, notification is not required in the following cases, where, pursuant to section 4(5) of the Law a concentration is not deemed to arise (in translation):
a credit or financial institution or an insurance company, the normal activities of which include transactions and dealing in securities on its own account or for the account of third parties, holds on a temporary basis securities that it has acquired in an undertaking with a view to reselling them, provided that the institution does not exercise voting rights in respect of those securities with a view to determining the competitive behaviour of that undertaking or provided that it exercises such voting rights only with a view to facilitating the disposal of all or part of that undertaking or of its assets or the disposal of those securities, and that any such disposal takes place within one year of the date of acquisition;
control is exercised by a person authorised under the legislation relating to liquidation, bankruptcy or any other similar procedure;
the concentration of undertakings between one or more persons already controlling at least one or more undertakings is carried out by investment companies;
property is transferred due to death by a will or by intestate devolution; or
it is a concentration between two or more undertakings, each of which is a subsidiary undertaking of the same entity.
7 Do foreign-to-foreign mergers have to be notified and is there a local effects test?
As per Question 5 above, at least one of the participating undertakings must carry out commercial activities in Cyprus for the concentration to fall within Cypriot regulatory control and for a notification obligation to arise. Taking into consideration that there is no case law definitively defining the legislative provision of 'engaged in commercial activities in Cyprus', it can be said that in its wider interpretation the said provision could catch foreign-to-foreign mergers. Such subjection of foreign-to-foreign concentrations under the Cyprus regulatory regime would largely depend on the exact nature of the participating undertakings' activity in Cyprus and the means by which their products or services are sold or provided in Cyprus.
Notification and clearance timetable
8 What are the deadlines for filing? Are there sanctions for not filing and are they applied in practice?
Concentrations of major importance must be notified to the CPCs Service within one week from the date of conclusion of the relevant agreement or the publication of the relevant offer for the purchase or the acquisition of a controlling interest, whichever occurs first.
Failure to file a concentration of major importance results in administrative fines; there is a fixed fine of up to 85,430 and a daily fine of up to 8,543 per day of infringement.
There are a number of cases in which the fines have been enforced in practice.
In the case of failure to notify the Service of the concentration (which is brought to the attention of the Service in a way other than by notification by the undertakings concerned), the Service is required to inform those obliged to notify of their obligation to notify and, on receipt of the said notification, to proceed as if the above time frame had been met from the outset.
9 Who is responsible for filing and are filing fees required?
Concentrations of major importance must be notified to the Service in writing, either jointly or separately:
by the persons party to a merger agreement or who acquire a controlling interest;
if two or more previously independent undertakings merge; or
where a concentration occurs between one or more persons already controlling at least one or more undertakings.
In all other cases, the person responsible for notification is the person or undertaking acquiring control.
There are no fees for the filing of a notification.
10 What are the waiting periods and does implementation of the transaction have to be suspended prior to clearance?
In respect of the timing implications, provided that the notification and supporting documentation are in conformity with the requirements of the Law, the Service proceeds to prepare a preliminary evaluation and report for submission to the CPC regarding the compatibility of the proposed concentration with the requirements of the competitive market (ie, that the concentration does not strengthen or create a dominant position in the relevant market within the Republic).
The CPC is required to consider the report as soon as it is submitted to it by its Service and proceed immediately with its decision.
Within one month of being informed of the CPCs decision, the Service is required to inform the notifying party or parties of the decision (either that the case is under investigation or that further information is required); if owing to the volume of work the CPC cannot provide a response within the time limit prescribed by Law, it shall inform the parties of this fact at least seven days before the expiry of the deadline and may extend the time limit by a further 14 days.
Subject to the foregoing, the notifying party or parties must be informed of the CPCs decision no later than four months from the date of receipt by the Service of the original notification application or, in the event that additional information is requested by the Service, within four months of receipt by it of the additional information requested, as the case may be.
11 What are the possible sanctions involved in closing before clearance and are they applied in practice?
According to section 9 of the Law and subject to the provisions of section 33 relating to temporary approval of concentrations, the relevant activity giving rise to a concentration should be suspended until such activity has been officially cleared. Failure to comply with this requirement carries the same consequences as non-notification and the CPC may impose administrative fines on the participants in the concentration which by their omission infringe the relevant provisions of the Law.
Where a concentration is either partially or completely put into effect without notice of approval from the Service, a fine of 10 per cent of the total turnover of the participating undertakings in the financial year immediately preceding the concentration will be imposed, in addition to a fine of up to 8,500 for each day that the infringement continues to exist.
12 What solutions might be acceptable to permit closing before clearance in a foreign-to-foreign merger?
Please refer to question 7.
13 Are there any special merger control rules applicable to public takeover bids?
The Public Takeover Bids Law No. 41(I) of 2007, which transposes the relevant Directive 2004/25/EC of the European Parliament and of the Council of 21 April 2004 on takeover bids, is applicable to public takeover bids. There are no special merger control rules applicable to public takeover bids.
14 What is the level of detail required in the preparation of a filing?
The notification application should reflect the form set out in appendix III to the Law. The application must be made in Greek and must be accompanied by various supporting documents and other information, including but not limited to the following:
a copy of all final or most recent documents that brought about the concentration either by agreement or following a public bid;
in the case of a public bid, a copy of the public bid document;
copies of the most recent annual reports and audited financial statements of all the undertakings participating in the concentration;
copies of reports or analyses prepared for the purposes of the concentration;
a list and short description of the contents of all analyses, reports, studies and surveys that were prepared by or for any of persons responsible for notification for the purpose of evaluating or analysing the proposed concentration in relation to the market and competition conditions;
details of the concentration (including the nature and scope of the concentration, the financial and structural details of the concentration, and details regarding the turnover in Cyprus and worldwide of each undertaking);
details of relationships of ownership and control as between each participant in the concentration and the undertakings connected with it;
personal and economic ties as between each group of undertakings and any other undertaking operating within the affected market in which such group holds, inter alia, at least 10 per cent of the voting rights or shares; and
a description and analysis of the affected relevant markets.
15 What is the timetable for clearance and can it be speeded up?
The CPC is required to consider the report of its Service as soon as such report is submitted and then proceed immediately with issuing a decision.
Within a month following the CPCs decision, the Service is required to notify the notifying party or parties of the decision (either that the case is under investigation or that further information is required). If, due to the volume of work, the CPC cannot provide a response within the time limit prescribed by Law, it must immediately inform the parties of such inability and may extend the time limit by 14 days.
16 What are the typical steps and different phases of the investigation?
See questions 10 and 15.
Substantive assessment
17 What is the substantive test for clearance?
The substantive test for clearance of concentrations is whether the concentration complies with the requirements of the relevant market, namely, that the concentration does not strengthen or create a dominant position in the relevant markets within the Republic.
The criteria taken into account when considering the substantive test are as follows:
the structure of the affected markets;
the market position of the undertakings participating in the concentration;
the economic power of all undertakings in the market; and
the alternative sources of supply of the products and services that are traded in the affected markets and of their substitutes.
18 Is there a special substantive test for joint ventures?
Joint ventures that are caught under the substantive test for concentrations are defined as two or more undertakings with activities under common control and that carry out all functions of an autonomous economic entity.
19 What are the theories of harm that the authorities will investigate?
While the Law is silent in this regard, it can be inferred that the CPCs approach and analysis of harm is substantially aligned with the respective approach of the European Commission. Besides high market shares, the assessment usually takes into account the anti-competitive effects that could potentially arise out of a concentration, such as coordinated effects as well as unilateral effects. The burden of proof is on the participating enterprises.
Nevertheless, it should also be noted that the CPC holds cartels that have as their object price fixing, sales quotas, market sharing or the restriction of imports or exports to be among the most severe infringements of competition rules and implements a stringent approach over such instances.
20 To what extent are non-competition issues (such as industrial policy or public interest issues) relevant in the review process?
The CPC only takes competition issues into account when considering the Services report and issuing its decision. However, the minister of commerce, tourism and industry can, by issuing a justified order pursuant to section 36 of the Law, declare a concentration as being of major public interest with respect to the effects it might have on economic and social progress, technological development, employment or the sale of goods or the provision of services essential for the public security of the Republic.
21 To what extent does the authority take into account economic efficiencies in the review process?
When making its assessment, the CPC takes into account the following:
the structure of the affected markets;
the market position of the participants;
the economic power of all the undertakings in the market; and
the alternative sources of supply of the products and services that are traded in the affected markets and of their substitutes.
Remedies and ancillary restraints
22 What powers do the authorities have to prohibit or otherwise interfere with a transaction?
Temporary approval of the concentration
In cases where the CPC proceeds with a full investigation and reasoned submissions are made to the CPC by one or more of the participants to the concentration or by any other person who might suffer damage owing to further delay in the commencement of the concentration, the CPC, if satisfied with such submissions, has the power to inform (in writing) the participants and those who made the relevant submissions that the whole or part of the concentration is approved temporarily either conditionally or unconditionally.
Power to revoke
The CPC has at any given time the power to revoke decisions related to the compatibility of any concentration and to amend any of the terms of its decision if it determines that:
its initial decision was based on false or misleading information or that necessary information relating to the concentration at hand was withheld by the notifier or by any other participant in the concentration or by any interested person; or
any condition attached to the decision and imposed on the participants to the concentration has not been satisfied or has ceased to be satisfied.
Where the CPC exercises its power of revocation, it may, following a study of the Services report, order either a full or a partial dissolution of the concentration to secure the restoration of the competitive market.
Scrutinising powers
Before reaching its final decision and subject to the time limits provided by the Law, the CPC may, if it considers it expedient to do so, carry out negotiations, hearings or discussions with any of the interested parties or other persons.
Furthermore, within the powers conferred on the CPC and the Service respectively, the authorised government officers have the right to examine each undertaking participating in the concentration or any person involved, by having access to any immoveable property, means of transport, books or records which they possess as the officers may think fit.
Finally, any authorised officer may request, either orally or in writing, additional information in the form of clarification or reports from the person obliged to make the notification or any participant in the concentration or any representative of any such person, regarding any matter raised for examination during an evaluation or investigation by the Service. In the event of failure to provide information pursuant to this obligation, a fine of Ä51,300 may be imposed by the CPC in the form of an administrative penalty.
23 Is it possible to remedy competition issues, for example by giving divestment undertakings or behavioural remedies?
The Law grants discretionary powers to the CPC by giving it the right to impose any measures it thinks fit.
Where the CPC exercises its discretionary power it may, in the course of granting a remedy, order the dissolution or partial dissolution of the concentration concerned to secure the restoration of the competitive market. The dissolution is accomplished by the deprivation of any participation, shares, assets or rights acquired by any person participating in the concentration, or by the cancellation of any contracts that created the concentration or which arose from it, or by a combination of the two, or any other way the CPC deems necessary.
If the CPC ascertains that the notified concentration falls within the scope of the law and raises doubts as to its compatibility with the competitive market, it will inform the Service of the need to conduct a full investigation. In such an event, the Service will request further information from the participants for the purpose of completing its investigation. If, following its review of the additional information provided to it, the CPCs doubts as to compatibility have not been removed, the Service will consider which of the circumstances giving rise to its concerns may be removed and will make suggestions and subsequently undertake negotiations with the parties to resolve the issues.
The Service is required to report to the CPC explaining whether the issues have been satisfactorily resolved (or the manner in which they may be resolved) through the negotiation process. On its examination of the Services report, the CPC may declare the concentration compatible with the requirements of the competitive markets, subject to any specific terms and commitments made by the relevant participants to comply with such terms.
24 What are the basic conditions and timing issues applicable to a divestment or other remedy?
The CPC is required to provide written notification to the participating undertakings and any other person involved in the concentration. Should the merger be cross border, the CPC is also required to liaise with the relevant foreign authorities. Furthermore, there is no limitation with respect to the means that the CPC will use to secure the competitive market; however, the measures have to be limited to those that are reasonably necessary for the protection of the competitive market.
25 What is the track record of the authority in requiring remedies in foreign-to-foreign mergers?
Foreign-to-foreign mergers are not caught by the Law.
26 In what circumstances will the clearance decision cover related arrangements (ancillary restrictions)?
The clearance decision issued by the CPC covers related agreements if such agreements are related to, and are necessary for, the implementation of the merger.
Involvement of other parties or authorities
27 Are customers and competitors involved in the review process and what rights do complainants have?
Yes, such parties having a legitimate interest may be involved only within the context of a full investigation over the concerned concentration.
In such cases, the Service is required to provide any person having a legitimate interest but who is not a participant in the concentration with an appropriate opportunity to submit their views regarding the concentration in such manner and at such time so as not to violate the time limit for three weeks.
The European Commission has published Best Practice Guidelines regarding the relationship between parties to the case and third parties during the procedure.
28 What publicity is given to the process and how do you protect commercial information, including business secrets, from disclosure?
The CPC does not maintain an open policy on filed complaints.
During the course of an investigation, the CPC will inform an undertaking that it is under investigation, unless of course, the complaint is clearly unsubstantiated or the allegations are not anti-competitive. When the CPC decides that there is a prima facie infringement of the Law, it will issue a statement of objections setting out the alleged infringements and the documents in the file upon which it intends to base its case. The parties shall only then have access to these documents.
The CPC and the Service are under a duty to ensure confidentiality. When confidential material is provided to the Service, this must be duly marked as such and treated accordingly. Furthermore, any authorised officer of the CPC or of the Service or any other civil servant who acquires any information in relation to the concentration is bound to secrecy and is under an obligation not to divulge any of his knowledge except in so far as this may be required by Law. Any potential infringement by any officer constitutes a criminal offence punishable by imprisonment of up to six months or a fine up to 1,700, or both.
29 Do the authorities cooperate with antitrust authorities in other jurisdictions?
Pursuant to the relevant provisions of the EC Merger Control Regulation No. 139/2004 (the Regulation) and in relation to cases with a Community dimension, national competition authorities cooperate on the basis of the system of the parallel competent authorities.
30 Are there also rules on foreign investment, special sectors or other relevant approvals?
There are no specific competition rules on foreign investments, special sectors or other approvals.
Judicial review
31 What are the opportunities for appeal or judicial review?
The decision of the CPC is an administrative decision issued by a public authority. As such, an aggrieved party seeking to annul a CPC decision has the right to file an administrative appeal to the Supreme Court under article 146 of the Constitution of the Republic of Cyprus.
32 What is the usual time frame for appeal or judicial review?
The time limit for commencing an administrative appeal is 75 days from receipt of notification of the CPCs final decision.
Enforcement practice and future developments
33 What is the recent enforcement record of the authorities, particularly for foreign-to-foreign mergers?
According to the most recent Annual Report published by the CPC in 2009, 36 proposed concentrations were were notified to the Service of the CPC in 2009. Between 2005 and 2008, the number of notified concentrations was constantly increasing (2008: 29 notifications; 2007: 29 notifications; 2006: 25 notifications; 2005 11 notifications; and 2004: five notifications).
In one case, the CPC decided not to impose a fine on concentrations on the basis that there was prima facie evidence of an alleged infringement of the provisions of the Law, and decided to accept the explanations submitted by the concerned undertakings that they had acted bona fide in their relevant omissions to fully comply with the applicable legislation.
34 What are the current enforcement concerns of the authorities?
Concentrations notified to the CPC are reviewed under the legislative and policy rules in place and described above. Nevertheless, the
economic crisis, with its slow impact on the Cypriot economy which is becoming worse according to economic data in 2011, might create concerns and varied approaches over the examination of concentrations that were not present in previous years. Nevertheless, no such indication has emerged from the practice of the CPC or from its recent decisions.
35 Are there current proposals to change the legislation?
No proposals exist for any change to the applicable legislation at the time of writing.
Contact details:
ANASTASIOS ANTONIOU LLC
info@antoniou.com.cy
www.antoniou.com.cy
Grigori Afxentiou 3, 102
4003 Limassol, Cyprus
Tel: 357-25-105048
Fax: 357-25-104574
ANASTASIOS ANTONIOU LLC is a boutique Cyprus Law Firm, committed to the provision of the highest quality of specialized legal services in a wide range of practice areas. Competition Law, Financial Services Law, Investment Funds, Energy and Infrastructure/PPP are the practice areas in which we offer valuable expertise and attach particular emphasis to, while we also provide full legal support and render our legal services in relation toCommercial Law, Corporate Law and Intellectual Property Law. Our Dispute Resolution practice has also been strategically designed to address and resolve issues of conflict arising in all practice areas we are engaged in, thus enabling our Firm to ensure that our Clients receive the full range of legal services, from legal support, advice and drafting to the handling of complex transactions and dispute resolution.
In alignment with the constantly changing and increasingly competitive global environment, our Firm has developed a focus and specialization towards providing comprehensive legal support to particular industries such as the Energy sector, the Environment, Information Technology, Telecommunicationsand Media and Life Sciences. Find out about all of the areas we practice the law in as well as the industries we provide legal support to. Our main priority is to provide the full-range of legal services in relation to our particular areas of expertise, from legal drafting, advising and reviewing to full-scale dispute resolution, including litigation before any Cyprus Court.
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- » New Zealand Financial Services Provider (FSP) Registration: General information about NZ FSP
- November (19)
- » Setting up a Business in Canada: Limited Partnership in Canada
- » Setting up your Business Company in Malta
- » Business Opportunities in Malta
- » Advantages of Setting up a Business in Canada: Limited Partnership
- » Cyprus: An Excellent European Option For International Trade For Those Looking For A Sound Solution To International Developments
- » Panama Vs Belize - International Business Company Formation
- » Setting up a Business in Bulgaria
- » Malta: Amendments made to the Qualifying Employment in Innovation and Creativity (Personal Tax) Rules
- » What You Should Know About the Ins and Outs of the Belize Banking System
- » Advantages of Registering Your Business Company in Bulgaria
- » Incorporation in Hong Kong
- » Introduction of Economic Substance Regulations in UAE
- » Company Registration in Ireland
- » The Isle of Man: A World Leader in Cryptocurrency
- » Belize Versus Panama - Which Offshore Foundation Should You Use
- » Making Waves: The Advantages of EU Resident Seafarers Paying National Insurance in Malta
- » Company formation in Sweden, overview in a nutshell
- » Just what is offshore banking?
- » Cyprus Company without your presence
- October (16)
- » Why should cryptocurrency investors be interested in Portugal?
- » Malta Gaming Authority Publishes Guidance Document On Brexit Impact
- » Banking In Belize: Is It Still A Safe Option For You To Consider?
- » Understanding The Role Of International Banking In Belize's Economy
- » Gibraltar best placed for Double Taxation Agreements following signed UK treaty
- » Four Countries with Low or No Income Taxes
- » 2019 International Tax Competitiveness Index Rankings
- » Major amendments to Taiwan Company Act on August 1, 2018
- » Top 3 International Banking Jurisdictions and What Makes Them the Best
- » Poland introduces a new VAT rate system starting from April 1, 2020
- » Manage Your Wealth with Offshore Banking in Belize
- » How to stay updated with the latest Tax Laws
- » Habibullah & Co. Newsflash
- » Take a tax holiday in Mauritius
- » Cyprus Virtual Office Services
- » Closing the Books on Three Offshore Banking Misconceptions
- September (6)
- » What You Need To Know About The Setup And Use Of An Offshore Corporation
- » Understanding Legislative Changes In Belize And How They Impact IBCs
- » Corporate Tax Migration to Malta - Option for Hong Kong Companies
- » Can a Freezone Company do Business in the Mainland of Dubai?
- » Inventive Financing Options For Small Business Entrepreneurs
- » What is the difference between a SIPP, an international SIPP, and a QROPS?
- August (9)
- » Five Primary Examples Of Offshore Asset Protection Benefits In Belize
- » Gibraltar-Spain Tax Treaty
- » Golden Visa: the fastest way to obtain a European passport
- » How to Set Up a Retail Business in the UAE?
- » What are the Freelance Options available in UAE?
- » PSD2 Implemented into Maltese Law: What Now?
- » Cyprus Holding Company Advantages
- » Malta: Consolidated Group (Income Tax) Rules, 2019
- » Tax benefits of Cyprus for foreign nationals
- July (13)
- » Nine Reasons Why You Need To Open An Offshore Bank Account Today
- » The revolution in the fight against aggressive tax planning
- » Inventive Financing Options For Small Business Entrepreneurs
- » Corporate Tax Benefits of Hungary
- » Exciting developments at the Maritime Week Gibraltar 2019
- » Importance of Financial Literacy for College Students
- » Cyprus Film Production Scheme
- » US Trusts for US and non-US clients
- » Company Registration in Dubai, UAE - Experience, Challenges and the Process
- » Inheritance and Property Tax
- » Brexit: Deal or No Deal?
- » How to Protect Your Small Business from a Data Breach
- » What are the Advantages and Disadvantages of Offshore Banking?
- June (7)
- » FAQs on Indian Permanent Account Number (PAN)
- » Indian Withholding tax rates under provision of Double Taxation Avoidance Agreement
- » Seven Trends in Offshore Banking
- » Three Advantages Of Belize Offshore Banking
- » Mauritius: Budget Brief 2019-2020
- » The Tax Benefits of Banking and Investing in Belize
- » Understanding Belize International Foundations - What You Need To Know
- May (5)
- April (6)
- » Always trade with low-risk exposure to protect your capital
- » Do not go against the system of the marketplace
- » Cyprus Bank Account
- » International Tax Agreement signed between the UK and Spain relating to Gibraltar
- » How to Set Up a Crypto Exchange Licence in the EU: Estonia
- » Stamp Duty Land Tax (SDLT) Changes
- March (15)
- » Cyprus Holding Company For Zero Taxes
- » Stamp Duty Land Tax Explained
- » Fifth EU Anti-Money Laundering Directive published
- » Taking Advantage of the UK ISA Allowance Before the Tax Year Ends
- » Malta introduces new guidelines for long term leasing, reducing the vat liability of pleasure yachts
- » EU VAT Number
- » Business Closure Procedure to Avoid Future Taxes
- » Interview with Emily A. Georgiades on Financial Crime by Gold Magazine
- » Increased Interest by High Net Worth Individuals of South Africa for the Cypriot Citizenship by Investment Program
- » A Few Tips for Automatic Exchange of Information Reporting
- » Estate and gift taxes in Cyprus - planning is needed
- » International Tax Landscape shake-up for Multinational Businesses
- » Massive legislation changes affecting Offshore Tax Regimes and Economic Substance Requirements
- » More Corporate and Tax Legislation Changes of Offshore Companies
- » Substance and De-offshorization
- February (8)
- » Setting up and running a business in Cyprus
- » Cyprus introduces stricter rules for citizenship by investment program
- » Cyprus Intellectual Property
- » Andorra for High Net Worth Individuals
- » How to Save Money When Starting a Business
- » BVI Companies make a move towards Tax Transparency
- » Knowing your rights as a victim of financial crime
- » Benefits of Starting a Business in Malaysia
- January (5)
- » Observations of the AGM of Association of Cyprus International Investment Firms
- » Cyprus IBC Capital
- » Three Key Considerations in Establishing your Virtual Currency Investment Fund
- » Lebanon: A Case Study on Efficient Inbound Investment - Tax Structures for Cross-Border Acquisitions
- » Nine Reasons to Work With a Professional When Filing Your Taxes
- December (10)
- 2018
- December (13)
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- » Financial Advisor Hiring 101: What to Ask When Hiring For Your Business
- » The most popular countries in Europe with low taxes
- » Tax amnesty program in Panama for 2018
- » A Tax Advisors Point Of View - Is Malta A Viable Brexit Solution?
- » New rules for property tax and tax homesteads
- » Gibraltar publishes rules implementing EU rules against Tax Avoidance Practices
- » Notaries in Estonia will be empowered to certify documents via video link
- » The Cyprus Tax System Explained in a Simple Way
- » The Power of Sailing BVI Yacht Registration
- » The Intra-Corporate Transfer Regulations
- » 'The UK can unilaterally decide to Remain in the EU' - Advocate General, Court of Justice of the European Union
- » The Accounting Conundrum Solved - Accounting in the UAE Made Simple
- November (9)
- » Rocking Gibraltar
- » Investors: Applying For A Cypriot Passport? Read Our Guide
- » The Draft Withdrawal Agreement and Protocol on Gibraltar
- » Your Essential Guide to Offshore Companies in Dubai
- » Three Best Offshore Asset Structures in Belize
- » What You Need To Know About Standard Banking And Electronic Wallets
- » The Key to a Successful and Family-Friendly Career
- » European Commission proposes new Anti-Money Laundering Directive: 6AMLD
- » Gibraltar Association for New Technologies GANT
- October (9)
- » Financial Substance in Andorra - Part 1 of 2 - How And Why Did It Come About?
- » Financial Substance in Andorra - Part 2 of 2 - How To Comply With Substance In Andorra
- » CySEC: An Overview of the Cyprus Securities and Exchange Commission
- » Non-Residential Tax Returns in the UK
- » Time Is Running Out For Expats Behind on Taxes
- » GDPR WARNING: Why Not Shredding Your Data Could Cost Your Company Millions
- » Trust and Corporate Services Provider (TCSP) Licensing in Hong Kong
- » Cyprus: The Blockchain-friendly Island
- » Securing Your Children's Future with a Cyprus International Trust
- September (18)
- » 10 Most Common Tax Return Mistakes To Avoid
- » Cryptocurrency and Taxes - What You Need to Know
- » Why Getting HK Tax Residency Certificate & How to Benefit?
- » Investment Funds in Cyprus - A Guide for Global Investors
- » Why Should I Care About The FTSE 100?
- » Asset Protection: Your Personal Insurance
- » Why Switzerland Is The Best Place To Establish A Business
- » New type of funds (Cyprus): The Registered AIF (RAIF)
- » Understanding New York Real Estate Taxes
- » What are Fixed Indexed Annuities?
- » Cyprus Citizenship by Investment
- » Forming and Operating a Fund in Cyprus: A Guide for Emerging Cyprus Fund Managers and Investors
- » Cryptocurrency - a wallet or exchange?
- » Start-Up Dilemma: Things to Consider When Looking for the Perfect Office Space for Your Business to Grow
- » Investing in Self-Storage Real Estate
- » Estonia: Register of Beneficiaries in Force
- » Secure Crypto Currency to Physical Gold OTC Exchanges
- » Wolters Kluwer Tax Expert To Speak At Tax Reform Conference
- August (17)
- » Euro Exim Bank's Involvement with Blockchain Technology
- » Traditional Bank A/C Alternatives to Run Business
- » Iceland - Under The Radar Program
- » Launching an ICO through Cyprus
- » Is Your Significant Controllers Register (SCR) Ready?
- » 3 Simple Techniques For Contractors
- » Did you know that a $10K investment can get you a tax-free company and residency in Dubai ?
- » A Holistic Approach To Regulating Cryptocurrencies And Virtual Financial Assets In Malta
- » Quick overview of Seychelles Legal System
- » Seychelles Updates
- » Notional Interest Deduction (NID) Rules
- » Deduction For Transportation Cost Of Employees Rules
- » VAT Grouping Regulations
- » Malta Ahead Of The Game
- » Seychelles Tax treaties
- » Quick overview of Seychelles business tax
- » Gibraltar Budget 2018
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- » Just Announced: 100% Ownership for Dubai Entrepreneurs
- » Why Hong Kong is Your Essential Business Hub
- » Lasting Powers of Attorney in Gibraltar - the Act comes into force
- » The How and Why: Redomiciling your Business in Singapore
- » GDPR - Key Aspects of the General Data Protection Regulation
- » Trademarks: What is the opposition process?
- » GDPR: What Do You Need To Know
- » Financial Advising: Accounting's New Look
- » Why register a trust in Cyprus?
- » How double taxation treaties work
- March (4)
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- » Pension for Life: An Achievable Dream
- » Partnerships in Canada: tax haven or undesirable misfortune?
- » Benefits of Setting Up a Shams Free Zone Company In the United Arab Emirates
- » UAE's most dynamic free zone jurisdiction
- » The Future of Global Taxation
- » Common Standard Of Automatic Exchange Of Information On Tax Matters
- December (13)
- 2017
- December (7)
- » Branch Registration in Poland - Establish branch in Poland
- » Cryptocurrencies and the mainstream - bridging the gap to mass market adoption
- » Gibraltar - DLT Guidance Notes Published
- » The High Net Worth Individual Scheme
- » Middle East Faces Significant Challenges To International Business, Survey Finds
- » What impact will Brexit have on Gibraltar Cross-Border Mergers?
- » Tax minimization methods across the world
- November (4)
- October (7)
- » What you "token" about?
- » Legal "non-disclosure" overseas retirement planning
- » Why is it that more businesses blame poor results on currency movements?
- » Bitcoin Tax Strategies & Corporate Structures: Why Governments Worldwide are Scared of Bitcoin's Incredible Potential
- » Build an Offshore company in Hong Kong
- » Film Production Scheme to be introduced in Cyprus
- » ICO - the new way of fund raising for entrepreneurs
- September (3)
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- June (8)
- » Fear Fintech? Embrace Fintech
- » Publication of Guidance Notes related to Automatic Exchange of Financial Account Information by Cyprus Tax Department
- » Law Firms and Marketing Strategy
- » Why will accountants, financial advisers and registrars lose their jobs in coming years?
- » Register of Beneficiaries in Estonia
- » Bitcoin, ethereum, crypto currency and block chain - the next industrial revolution - the new gold - from barter to bitcoin
- » Why partnering with a currency broker is a win for you and your clients
- » BEPS - What is it? & What is the cost on Africa?
- May (6)
- » Caribbean Flourishing Due to Citizenship by Investment
- » The New Zealand "Foreign Trust" regime vs the USA "Foreign Trust" Regime
- » How does one legally avoid paying more than 5% in taxes? Move your business to Malta!
- » Guide to the benefits of owning company shares through a discretionary trust
- » Four jurisdictions to start a company in
- » Global Tax Trends And Impact On Offshore Jurisdictions
- April (3)
- March (4)
- February (18)
- » Exactly which US expats have to file an IRS tax return?
- » The best citizenship by investment programs for 2017
- » Don't make these tax mistakes when you retire
- » How to get a Second Passport and Second Citizenship
- » Still the easiest place in the world to open an offshore bank account
- » Get second residency and pay no tax in these 19 tax-free countries
- » The fastest countries in the world to become a citizen
- » Cyprus introduces rules to implement Country by Country reporting requirements
- » Revised criteria for granting the Cypriot citizenship by investment
- » Potential Non-Dom Solutions: QNUPS
- » Tax Calendar 2017
- » Cyprus Investment Immigration Programmes
- » Reforms to the Taxation of UK Non-Domiciles
- » Potential Non-Dom Solutions: Trusts
- » Restarting the Clock: Residency Solutions for Non-Doms
- » Tax payers given rights to claim deemed deductions on Article 33
- » Declaration of an individual as a non-dom
- » Cyprus Tax Facts 2017
- January (4)
- December (7)
- 2016
- December (5)
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- October (2)
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- August (5)
- July (5)
- June (8)
- » The Corporate Governance Review - Cyprus 2016
- » Double Tax Treaty between Cyprus and Latvia signed
- » How Canada Taxes Real Estate Gains Of Non-Residents
- » Cyprus - Seychelles collaboration through the double taxation treaty
- » Eight Myths Regarding Being Non-Resident For Canadian Tax Purposes
- » Tax Issues for Non-Resident Actors & Entertainers in Canada
- » The Tax-Efficient Way For Foreign Corporations To Acquire Canadian Corporations
- » Why do online entrepreneurs need to structure their companies carefully?
- May (2)
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- 2015
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- 2014
- December (2)
- November (6)
- » NEWSLETTER: THE NEW PENSION FLEXIBILITY FROM APRIL 2015: THE DETAIL EXPLAINED
- » NEWSLETTER: THE NEW PENSION DEATH TAXES FROM 6.4.15 EXPLAINED
- » NEWSLETTER: NEW CAPITAL ADEQUACY REQUIREMENTS FOR SIPP PROVIDERS AND UNREGULATED INVESTMENTS WITHIN SIPPS
- » QROPS BULLETIN - NOVEMBER 2014
- » Controlled Foreign Companies (CFC) legislation voted by the State Duma
- » Migrating the residence of the target company from Costa Rican jurisdiction raises tax consequences
- October (2)
- September (5)
- August (5)
- July (1)
- June (9)
- » Banking in a Tax Haven isn't what it used to be!
- » Italian Tax Cuts
- » Part-Time Self-Employed Tax Submission
- » Life in the Sun: The Ease of Benefitting from Tax Residence in Malta
- » Cyprus Corporate Governance 2014
- » NEWSLETTER: HMRC tightening up on SSASs, unregulated product providers targeting PSLS, recycling issues, and an international pension conference
- » The Liability of Shareholders for the Tax Debts of a Company
- » Relief from Transfer Pricing for Controlled Foreign Companies
- » DFM Platform SIPP
- May (4)
- » The Dispute Resolution Review [Cyprus], Sixth Edition, Editor Jonathan Cotton
- » QROPS BULLETIN - MAY 2014
- » Malta Individual Investor Program - Facilitating Citizenship Through Investment in the Republic of Malta
- » NEWSLETTER: SIPP opportunities, new investment challenges for IFAs and delays in SSAS registration
- April (3)
- March (6)
- » Thin Capitalization in India
- » NEWSLETTER: Budget 2014: Important changes to pensions
- » QROPS BULLETIN - MARCH 2014
- » NEWSLETTER: Reallocation of assets/Beware if setting up a new scheme to beat the end of the tax year/UK pensions for non-UK residents
- » INSIGHT SIPP
- » Important Things about Home Insurance it is Imperative You Know
- February (8)
- » Murdoch and News Corp Receive $882m Australian Tax Rebate
- » Tom Perkins Believes that Taxes will lead to 'Economic Extinction' of the 1%
- » Weariness of Refund Fraud Heightens as Tax Season Returns
- » QROPS BULLETIN - FEBRUARY 2014
- » NEWSLETTER: CHANGES COMING INTO FORCE ON 6TH APRIL 2014
- » International Civil Fraud - Cyprus
- » New Online Pension Products And Services For Advisers
- » DFM Platform SIPP
- January (3)
- 2013
- December (1)
- November (6)
- October (6)
- » Seminar Invitation: QROPS/QNUPS/IHT Implications/New Platform/Fund Management and Online SIPP
- » Cyprus: Does the Boomerang Really Come Back Sometimes?
- » QROPS BULLETIN: OCTOBER 2013
- » The Importance of Planning
- » Why Malta?
- » NEWSLETTER: Protection update and more reasons why everyone needs to save more
- September (1)
- August (4)
- July (7)
- June (6)
- » Incentives for Third Country Nationals to Invest in Cyprus - Significant Improvements
- » QROPS BULLETIN: JUNE 2013
- » Introducing the ACORN LITE SIPP for Regulated Investments & Bank Accounts
- » Inheritance Tax U-Turn: Expats Must Plan Ahead
- » Landmark Supreme Court Judgment on the Rights of Depositors
- » Newsletter - June 2013
- May (7)
- April (3)
- March (7)
- » Return to 120% of GAD and ensuring SSASs are properly run
- » QROPS for Financial Advisers QROPS Choice
- » Forming a company in Monaco
- » Increase in Minimum Annual Tax Burden in Luxembourg and Restructuring Solution
- » Announcing the Launch of an Isle of Man QNUPS
- » Monaco Residency - easy process?
- » Why consider Monaco?
- February (11)
- » UK Publishes Draft Legislation on Offshore Companies Which Own UK Property
- » New 'Approved Manager' Regulations for Hedge Funds
- » Announcing the Launch of a Guernsey QNUPS
- » Changing Gears - Investment Funds in the British Virgin Islands are Moving from Strength to Strength
- » Asset Tracing Recovery Tools in the BVI
- » Depardieu, taxes and untrodden paths
- » Why you Should Choose the BVI for your Fund
- » Fast and Simple in BVI
- » Guide to Incorporating Companies in the BVI
- » QROPS: An Overview of Jurisdictional Differences
- » QNUPS: An Overview of Jurisdictional Differences
- January (7)
- » New Modifications to the Commercial Code
- » QROPS BULLETIN: JANUARY
- » Why isn't offshore dying?
- » Laws part of the Memorandum agreed for financial assistance to be provided by the Troika voted by Cyprus Parliament
- » The Autumn Statement 2012
- » Dubai - Property ownership through company structures
- » Money Laundering
- 2012
- December (2)
- November (7)
- » The Cyprus International Trusts
- » Increase in minimum annual tax burden in Luxembourg
- » Panama's Banking Center Reports Almost 12% Growth in Assets
- » Why do business in Bulgaria?
- » Setting up an LLC in Dubai
- » BVI Law Holds Even Keel Between Rights of Investors and Rights of Mutual Funds
- » A CHOICE OF NEW SIPPS
- October (8)
- » Offshore Companies Owning UK Residential Property Need To Take Urgent Action
- » QROPS BULLETIN OCTOBER
- » Announcing the Launch of the QROPS TRANSIT SIPP
- » Unisex GAD rates and a new service for defined benefit schemes
- » Will Cyprus collapse?
- » ARBITRATION AS EXPEDITED OPTION FOR CONFLICT RESOLUTION
- » Incentives for third country nationals to invest in Cyprus
- » Insight SIPP For Sophisticated Investors
- September (6)
- » Property in SIPP/SSAS and Death Benefit Trap
- » QROPS Bulletin September
- » Panama - Training, Tax Deductible
- » NEWSLETTER: SIPP cash rates, Unisex GAD rates, annuity rates worsen even more - and opportunities for IFAs!
- » SIPP / SSAS: COMMERCIAL PROPERTY MATTERS
- » SIPP / SSAS: COMMERCIAL PROPERTY MATTERS
- August (12)
- » QROPS BULLETIN
- » NEWSLETTER: Warnings for SSASs and those with Enhanced/Fixed Protection, property and illiquidity issues and the true costs of pensions
- » Form a Singapore Company
- » Offshore Companies Owning Uk Residential Property Need To Take Urgent Action
- » U.S. Law Jeopardizes the Panamanian Banking Secrecy
- » The Professional's Toolkit Shelf Companies
- » Weathering the storm
- » Funds article for New Europe
- » Bearer shares: are their days numbered?
- » QROPS BULLETIN August
- » Incorporation In Hong Kong
- » A gateway to the booming Asian market
- July (3)
- June (5)
- May (6)
- » Trusts & Foundations - The Best Tools for Giving...
- » NEWSLETTER: Pensions post 6.4.12 – the new Rules explained
- » Why you should consider Switzerland as part of your international tax planning arrangements?
- » A Different Style : VISTA Trusts 8 years later
- » Securities and investment business regulations in the British Virgin Islands
- » VAT Yacht Leasing Scheme
- March (4)
- February (1)
- January (7)
- » Cyprus Hydrocarbons Exploration and Exploitation: the Legal Framework and Licensing for hydrocarbon reserves in Cyprus' Exclusive Economic Zone
- » Cyprus Investment Firms
- » Outward Investment from Canada - The Offshore Perspective
- » Trade Marks in Cyprus: Registration, Protection and Infringement of Trade Marks and Community Trade Marks in Cyprus
- » The Document Keeping Requirement
- » The Professional's Toolkit - Shelf Companies
- » International Financial Centre Profile
- 2011
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- » QROPS / QNUPS: Jurisdictional differences matter to Clients
- » Panama Pacifico: Gateway to the Americas
- » Income Tax Implications for Non-Residents Investing in Canadian Real Estate
- » QROPS Bulletin May 2011
- » QROPS Proposition: SIPP Specialists Hold a Unique Market Position
- » QROPS: Choice of Jurisdictions on Isle of Man
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