The Resource Cyprus enhances its attraction for the establishment of investment funds

Cyprus enhances its attraction for the establishment of investment funds

Label
Cyprus enhances its attraction for the establishment of investment funds
Title
Cyprus enhances its attraction for the establishment of investment funds
Creator
Subject
Language
  • eng
  • eng
Summary
Since its introduction of a new tax system as per 1 January 2003 and its entrance into the European Union as per 1 May 2004, Cyprus has seen a spectacular influx of foreign capital and acquired a stable position in the "first-tier group" of more traditional European tax planning jurisdictions. This article argues that the introduction of a new Article 36, section 6 in the Income Tax Laws of 2002, implementing new provisions of the EU Parent-Subsidiary Directive in Cyprus' legislation, will only enhance the attraction of Cyprus as an international tax planning jurisdiction
Citation source
In: Tax planning international : European Union focus. - London. - Vol. 8 (2006), no. 7 ; p. 8-12
http://library.link/vocab/creatorName
Kriek, R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • foreign investment fund
  • international tax planning
  • Parent-Subsidiary Directive
  • participation exemption
Label
Cyprus enhances its attraction for the establishment of investment funds
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2006/T/TPIEU/7_8-12.zip
Publication
Note
20060815

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...