Cleary and Wachtell close Versace sale to Michael Kors

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Cyprus tax facts and figures 2020

Basis of Taxation Where an individual is a tax resident in the Republic of Cyprus (‘the Republic’), tax is imposed on income accruing or arising from sources both within and outside the Republic. Where an individual is not a tax resident in the Republic, tax is imposed on income accruing or arising only from sources […]

ICLG: Litigation & Dispute Resolution 2020

By Michael Kyriakides, Juliana Georgallidou I. LITIGATION 1 Preliminaries 1.1 What type of legal system has your jurisdiction got? Are there any rules that govern civil procedure in your jurisdiction? Cyprus has a quasi-common law jurisdiction which has been influenced by English and Greek law. Section 29(1)(c) of Courts of Justice Law introduces and endorses […]

Establishing a Cayman Islands Open-Ended fund

FORMATION AND STRUCTURING 1 Type of vehicle 1.1 The first step in establishing a Cayman Islands fund is to determine what type of vehicle(s) to use. The choices are (i) an exempted company, (ii) an exempted limited partnership, (iii) a unit trust, or (iv) a limited liability company (LLC). 1.2 There are few Cayman factors […]

Operating a Cayman Islands Open-Ended fund

CAYMAN ISLANDS REGULATORY FRAMEWORK 1 Companies Law 1.1 The Companies Law (Revised) (Companies Law) imposes on Cayman Islands corporate investment funds, whether or not registered under the Mutual Funds Law (Revised) (MF Law), the following obligations: (a) Name – the name of the investment fund, including any dual foreign name, must be displayed outside the […]

Planning Appeal Decision: Top 5 lessons

By Hashi Mohamed Appeal Decision: Land at Clavering Walk, Cooden, Bexhill-on-Sea It is often the case that we post our successes on here, but rarely get a chance to reflect on failure or near misses. This is an appeal which I believed was in the balance to begin with, and came down on the right […]

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