ΠΕΡΙΓΡΑΦΗ

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

ΣΕ ΠΟΙΟΥΣ ΑΠΕΥΘΥΝΕΤΑΙ

ΠΕΡΙΣΣΟΤΕΡΕΣ ΠΛΗΡΟΦΟΡΙΕΣ

PART I:

I. FUNDAMENTAL PRINCIPLES (1 Hr)

1. THE TAX EQUATION
2. APPLICABLE TAX LAWS
3. MANAGEMENT AND CONTROL AND CYPRUS SOURCE INCOME

II. TAXATION OF INCOME (2 Hrs)

1. BUSINESS INCOME
2. DIVIDEND INCOME
3. PROFIT FROM SALE OF TITLES
4. INTEREST INCOME
5. ROYALTY INCOME
6. THE ARMS LENGTH PRINCIPLE
7. WAIVED PAYABLES

PART II:

I. TAX TREATMENT OF EXPENSES AND LOSSES (2 Hrs and 30 Min)

1. TAX DEDUCTIBLE EXPENSES
2. TAX TREATMENT OF INTEREST EXPENSE
3. NOTIONAL INTEREST DEDUCTION
4. BAD DEBTS/WAIVED RECEIVABLES
5. TAX LOSSES
6. GROUP RELIEF
7. TAX CREDITS

II. TAX COMPLIANCE (30 Min)

1. SUBMISSION OF TAX RETURNS
2. TEMPORARY TAX DECLARATIONS

PART III:

I. SPECIAL FEATURES (1 Hr and 30 Min)

1. IP BOX REGIME
2. TONNAGE TAX

II. INTERNATIONAL TAXATION (1 Hr and 30 Min)

1. INTRODUCTION TO INTERNATIONAL TAXATION
2. WITHHOLDING TAXES
3. DOUBLE TAX TREATIES
4. THE PARENT SUBSIDIARY DIRECTIVE
5. THE INTEREST AND ROYALTIES DIRECTIVE

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.