Cyprus: Corporate Residence Post-BEPS and Global Mobility
Christos A. Theophilou 22 Apr 2021
Policymakers around the globe introduced corporate residency criteria in order to tax their legal persons typically on their worldwide income, wherever arising.
Policymakers around the globe introduced corporate residency criteria in order to tax their legal persons typically on their worldwide income, wherever arising.
Unlike physical persons, where identifying where an individual resides is a straightforward process, corporate tax residency criteria are more problematic because legal persons, such as companies, are artificial persons and therefore determining where an artificial person resides is an oxymoron.
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