ΠΕΡΙΓΡΑΦΗ

• PART I - TAXATION OF INCOME
• PART II - TAX TREATMENT OF EXPENSES AND LOSSES
• PART II - IP BOX, TONNAGE TAX AND INTERNATIONAL TAXATION

ΣΚΟΠΟΣ ΣΕΜΙΝΑΡΙΟΥ

• Understand the difference between business profits and taxation profits
• Being able to identify which companies are subject to taxation in Cyprus
• Understand which laws apply to each type of income and how each type of income is taxed

• Understand how expenses are treated for tax purposes
• Obtain a clear understanding of what is required for an expense to be regarded as tax deductible
• Understand the Notional Interest Deduction and when is applicable
• Identify when tax losses are being carried forward and how can be utilized
• Correctly assess when group relief applies and its benefits
• Be aware of the tax compliance requirements of a tax resident companies.

• Understand the main principles of the Cyprus IP Box Regime
• Understand the main principles of the Cyprus Tonnage Tax Regime
• Get an overview of how international taxation comes into play
• Understand the notion of withholding taxes
• Appreciate the usefulness of the Double Tax Treaties
• Be aware of the main principles of the EU Parent Subsidiary and Interest and Royalties Directive.
• Gain a positive attitude towards Tax related matters

ΣΕ ΠΟΙΟΥΣ ΑΠΕΥΘΥΝΕΤΑΙ

ΠΕΡΙΣΣΟΤΕΡΕΣ ΠΛΗΡΟΦΟΡΙΕΣ

Trainer: Charalambos Meivatzis, ACA, ,BCs, LLB (Kinanis LLC, Partner)

Charalambos Meivatzis holds a BSc in Accounting and Finance and a Bachelor’s Degree in Law (LLB). In 2005 he obtained his professional qualification as a Chartered Accountant and in 2016 he was admitted to the Cyprus Bar Association. He is also a Licensed Insolvency Practitioner and a holder of CySEC's Advanced Certificate in Financial Services Legal Framework. Combining Accounting and Law, Charalambos has an in-depth knowledge on both sectors that has not only provided him with experiences in a variety of settings in his professional career, but has also given him a well-rounded insight and perspective in both fields.

Charalambos, as a Partner and Head of the Accounting Division, deals with International Tax Planning, provision of Tax consultancy on various Income Tax and VAT issues faced by the clients of the Kinanis Law Firm as well as the provision of Accounting consulting services based on International Financial Reporting Standards. Further, Charalambos has considerable experience in advising on the setting up and management of tax efficient structures.