Firm: PAPADOPOULOS, LYCOURGOS & CO LLC
Address: 2-4 Archbishop Makarios III Ave., Capital Center, 7th Floor,
Zipcode: 1065
City: Nicosia
Country: Cyprus
Email: office@paplyclaw.com
Phone: + 357 22 676 126
Web: https://www.paplyclaw.com/
Member's latest posts
Non-Domicile Cyprus: Tax Residency for Individuals and Non-Domiciled Status
Introduction Non-Domicile Cyprus: Tax Residency for Individuals and Non-Domiciled Status The Non-Domiciled framework has substantially strengthened Cyprus’s position as a favourable jurisdiction for international investors, entrepreneurs, and high-net-worth individuals seeking tax-efficient relocation. The regime offers significant exemptions from Special Contribution Tax (SCT) on dividends, along with a series of incentives aimed at professionals and shareholders […]
Read moreExit Tax as a Barrier to Free Movement – Historical and Contemporary Reflections
Introduction Exit taxation, currently in place in many modern states, constitutes a significant obstacle to the free movement of people and capital. Although often justified by the need to protect domestic tax bases, exit taxes can materially influence individual migration decisions and must therefore be carefully considered before relocating abroad. In practice, a decision to […]
Read morePoland: Peculiarities of Applying the General Anti-Tax Avoidance Clause
The general anti-tax avoidance clause was introduced into the Polish legal system by the Act of 13 May 2016 and has been in force since 15 July 2016. It is set out in Articles 119a–119f of the Tax Ordinance. The clause allows tax authorities to disregard the tax consequences of actions deemed artificial and aimed […]
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