Articles, guides, tax journals and case commentary written by our team.
Beyond the “At the Disposal” Test: A Strategic Briefing for C-Suite Leaders on Mitigating “Micro-PE” Exposure in the New Era of Global Mobility Multinational enterprises (MNEs) have long enjoyed the …
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Introduction Cyprus has long occupied a strategic position as an EU holding jurisdiction, favoured by international investors not because of a specific holding regime, but due to the deliberate interaction of favourable domestic tax provisions, EU law and an …
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The rapid spread of cross-border telework has left multinational enterprises grappling with uncertainty regarding their exposure to permanent establishment risk. This risk involves tax authorities in source states increasingly challenging …
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The acceleration of digitalization and cross-border telework, especially since Covid-19, has challenged traditional international tax rules. When employees work remotely from their home country for a foreign employer, tax authorities are increasingly…
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July 29, 2025, 12:52 PM EDT STI Taxand practitioner analyzes Cyprus’ new defensive tax measures targeting transactions with low-tax and blacklisted jurisdictions, requiring businesses to urgently assess their holding, financing, and IP…
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In an increasingly interconnected but volatile global economy, the complexities of transfer pricing management continue to challenge a number of multinational corporations operating across diverse jurisdictions. We are pleased to announce the…
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The Cyprus House of Representatives has made a pivotal move by adopting the global minimum tax of multinational groups and large-scale domestic groups law, known as Pillar Two. This action signifies…
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Although over 100 countries have signed the Multilateral Instrument, courts around the world have diverged in their application of the Principal Purpose Test, says Christos A. Theophilou of STI Taxand. …
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We are proud to announce that Christos A. Theophilou, Partner at STI Taxand, has contributed to the newly published book, Pillar Two of the Inclusive Framework on BEPS: A Problem-Solving …
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We are delighted to launch the 2024 edition of our survey on the “Economic Employer”, a concept used in many countries to define an individual’s true “employer” for tax purposes, …
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Our recent webinar, “Transfer Pricing – Intermediate Level,” organized by STI Taxand in collaboration with The Institute of Certified Public Accountants of Cyprus (ICPAC – ΣΕΛΚ), was a big success. This event…
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The ADIT International Tax network recently hosted a highly informative webinar on IP transfers and transfer pricing for intangibles, held on April 26th, 2024. This event brought together leading experts to delve…
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