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Taxation Information

Under the new tax regime that came into force on the 1 January 2003 all companies will be considered resident and taxed in Cyprus if their management and control is exercised from Cyprus.

Cyprus companies are liable to corporation tax at the reduced rate of 12.5%.

In case the management and control of the company is not exercised in Cyprus the tax rate could be 0% and in such cases, the Cyprus company could be taxed in the country where the management and control is exercised.

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