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Basic Tax Principles Seminar

Associate Andreas Charalambides participated in the "Basic Tax Principles" seminar, organised by the KPMG Academy, which was held at the KPMG's offices in Nicosia on 25 May 2015. The objective of the seminar was to provide participants with a detailed analysis of the Direct Tax Laws in Cyprus and, in particular, Income Tax Law (N. 118(I)/2002 to 170(I)/2014 and Special Contribution for Defence.

The main part of the seminar focused on the key articles of the Law in relation to Corporate Income Tax, such as Article 5, Article 8, Article 9 and Article 11 of the Law, as well as with the most important provisions of the Law concerning Individual Income Tax - PAYE (Pay As You Earn Tax). The laws concerning Special Contribution for Defence (N. 117(I)/2002 to 29(I)/2013) were also presented within the seminar.

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