Application of ‘Non-Genuine’ Component in Cyprus, CFC Law Provisions

In the latest issue of TaxNotes international Journal- @Tax Notes –  our Tax Director’s contribution for the interpretation of the Cypriot CFC Law provisions is included. The paper dives into the application of ‘non-genuine arrangement’ and the Significant people Function principle.

Read the article at the following link or have a preview here Cypriot CFC Law provisions