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