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Non-domicile tax regime in Cyprus: Essential insights for asset managers and entrepreneurs

The “non-domicile” regime has been available to Cyprus tax resident individuals since the 2016 tax year and is based on the combined operation of the Cyprus Income Tax Law, the Special Defence Contribution Law, and the Wills and Succession Law.

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The implementation of the AI Act heralds a new era in the regulation of artificial intelligence (AI). This article serves as a comprehensive guide to understanding its...
This note is intended as a guide to clients wishing to purchase property in the BVI. It explains in outline the legal procedures involved in a standard transaction in...
Earlier this year, the British Virgin Islands (the BVI) Government embarked on legislative reform to repeal the Probates (Resealing) Act (Cap 60) and amend the...
The Limited Liabilities Companies Act (the Cayman LLC Act) governs the Cayman Islands limited liability company (the Cayman LLC).
On 22 February 2022, Cyprus enacted the Protection of Persons Reporting Violations of EU and National Law (L.6(I)/2022) (the Law), which transposes EU Directive...
As part of the initiative to modernise the Luxembourg’s Maritime Law , a Bill of Law No. 8419 was submitted to the Luxembourg Parliament on 23 July 2024. This follows...
There is no statutory codification in the Cayman Islands of the general duties, obligations and liabilities owed by directors to Cayman Islands exempted companies.
Companies incorporated in the Cayman Islands are amongst the most popular offshore holding structures in the world due to the political and economic stability of the...
All exempted limited partnerships (ELPs) registered in the Cayman Islands are subject to the continuing obligations set out in the Exempted Limited Partnerships Act (ELP...
All exempted companies incorporated in the Cayman Islands are subject to the continuing obligations set out in the Companies Act.
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