Fundamental Concepts of Corporate Income Tax, SpecialDefence Contribution (SDC), and General Health System (GESY)

Seminar Objectives:

• Income Tax Law for companies and basic understanding for individuals
• Deductibility of Expenses, incl. the interest limitation rules
• Provisions of Notional Interest Deduction with a practical example
• Provisions the Intellectual Property Regime with a practical example
• Basic understanding of the Transfer Pricing Rules
• Obligations for Special Defence Contribution
• Obligations for contributions to General Health System
• Cyprus tax deadlines and compliance process