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It remains popular and is indispensable for investment and finance projects in Ukraine and not only.
Geography
The Republic of Cyprus took a 2 / 3 of the island of Cyprus, which is located in north-eastern Mediterranean. The area of the country about 9 thousand sq. km. Population - 792.6 thousand people.
Politics
Cyprus gained independence in 1960, in 1974 as a result of inter-ethnic conflict, the island is divided into two parts: the Turkish and Greek. International recognition has received only the Greek part - the Republic of Cyprus.
The executive branch is headed by the president. Official language - Greek, but the extended version. C January 2008 the official currency - the euro.
The legal system is based on British law, and added elements of civil law. Companies and other offshore structure Cyprus - the most popular offshore in the CIS and Eastern Europe, although the word "offshore" is not very fond of. Nevertheless, the Cypriot company continues to be an excellent tool for minimizing taxes.
The most popular international business companies (IBC). The minimum authorized capital IBC - 1 700 Euro. If the company has offices in Cyprus, the statutory fund - 8 500 Euro.
Other popular structures for international business:
Company Collective Investment (Collective Investment Schemes),
Keptivnye insurance companies,
Shippigovye and sudovladelcheskie company.
With the development trastovomu legislation in Cyprus recorded a lot of trust. Tax and accounting
In early 2003, the territorial tax system was abolished. Now the country's resident tax system and all Cypriot companies pay a single tax on profits - 10%.
Resident considered a company that is managed and controlled from Cyprus. Registration in Cyprus is not enough that the company has been recognized resident.
The financial statements, certified auditor, delivered annually. Dividends, interest on loans and royalties received from non-residents and paid to non-residents, taxes are not. Tax on dividends paid out of the Cyprus (tax on the repatriation) no. Mandatory annual payments - No.
Privacy Policy
Avg. For information about owners of companies publicly available. However, Ukraine and Cyprus have signed several agreements to facilitate the exchange of financial information (see below). Benefits
A stable political situation;
A good image;
Member of the EU with the lowest income taxes;
Many treaties on the avoidance of double taxation;
No tax on dividends (incoming and outgoing);
Not considered offshore in the Ukraine (List of offshore jurisdictions KMU).
Deficiencies
There are income tax; By inertia is considered offshore;
The relatively high cost of registration and maintenance companies;
There is a need to deliver the records, a certified auditor.
Application
Trade (exports / imports);
Revenue in the form of royalties;
Services;
Investment and financial transactions. Holding.
Features
The Secretary is required. It may be non-residents, but it is better to use the Cypriots, as documentation and reporting company conducted in Greek;
The deadline for registration is a new company - about 15 days;
International Business Companies have the right to work in Cyprus;
The Cyprus company may be exempted from profit tax, provided that it does not administer the territory of Cyprus and does not conduct business in the country. In this case, the company will be deemed non-resident;
Earnings from foreign affiliates company is exempt from tax in Cyprus.
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