Cyprus is a jurisdiction that offers many advantages for holding companies. It is often described as an offshore jurisdiction, but Boris Lazic, Michalis Zambartas and Chris Damianou of Eurofast Taxand explain that this is not the case, it simply has the benefit of having the lowest corporate income tax rate in the EU.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
MNEs are increasingly using algorithmic tools in TP. Sahasranshu Dash argues that data ethics should therefore plug directly into the TP design process
The sprawling legislation phases out Joe Biden-era green tax incentives for businesses; in other news, the UK will reportedly maintain its DST despite US pressure