Information to International Client of FATCA AGREEMENT
RECOMMENDATION TO US INTERNATIONAL CLIENT The FATCA agreement and the act itself will enter into force by 1 July 2014. Within the scope of the implementation of the FATCA agreement,…
Cypriot tax – A little overview of economic substance
The Tax residency is determined by application of management and control of company. If the parties do not provide a formal definition of place of managemente and control of Company,…