The key when it comes to sale of goods is the point of sale. This is determined by the place where the goods are situated – if the goods are situated outside Cyprus at the point of their sale then...
The Arbitrage Opportunity leading to MERGERS AND ACQUISITIONSAfter COVID hit the world in end of 2019 beginning of 2020 our daily life has turned upside down – in economic terms that means uncertainty. Definitely no one can argue that in such...
Transfer Pricing Transfer Pricing is the term used to describe the intra-group financing transactions and activities. The Cyprus Tax Department (CTD) has issued a circular (the "Circular") on 30 June 2017 revising the transfer pricing framework for companies carrying out...
The Importance of Trademark Registration Your brand is the most important thing if you are trying to connect your product or service with your customers. Branding Think for a moment about the most well-known shoe brand in your opinion, or...
MariCorp Cyprus no longer updates the below content and some of the info might be out of date. Notional Interest Deduction Case: LOAN RESTRUCTURING OPPORTUNITY THROUGH NID Country: UKRAINE COMPANY “LOAN RESTRUCTURING OPPORTUNITY THROUGH NID back-to-back loan arrangementFor example, instead...