Elias Neocleous & Co LLC

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Admissibility of digital evidence in court

July 2 2019 The rapid development of technology and the use of digital devices have resulted in a significant transition from the creation of physical to digital…

Court examines validity of lawyer's sworn affidavit provided on behalf of clients as part of interim application

August 13 2019 The Larnaca District Court recently issued a decision on the validity of a sworn affidavit provided by a lawyer on behalf of his clients in the…

Doctrine of payment into court

May 22 2018 Order 22 of the Civil Procedure Rules provides that in any action for debt or damages, the defendant may at any time, on notice to the claimant, pay…

Practical guidance on calculating notional interest deduction

September 16 2016 The Tax Department has issued guidance on the application of the provisions introduced in 2015 for a notional interest deduction.

Application of Erinford principle

July 24 2018 Cyprus case law imposes strict conditions on the issue of Erinford orders because, if made, they are likely to be in effect in Cyprus for a much…

Spotlight: wealth structuring and regulation in Cyprus

September 23 2022 This article reviews the wealth structuring options and applicable regulations in Cyprus, including available structures and their distinct advantages and disadvantages, with particular regard to recent developments.

What are the key tax considerations for private clients in Cyprus?

September 23 2022 This article examines the primary tax issues facing private clients in Cyprus, with particular regard to applicable regimes, exemptions and recent developments.

Spotlight: wealth structuring and regulation in Cyprus

October 18 2021 This article reviews the wealth structuring options and applicable regulations in Cyprus, including available structures and their distinct advantages and disadvantages, with particular regard to recent developments.

What are the key tax considerations for private clients in Cyprus?

October 18 2021 This article examines the primary tax issues facing private clients in Cyprus, with particular regard to applicable regimes, exemptions and recent developments.

Annulment of Ministry of Transport decision on concession contract provides clarity to tender parties

April 20 2021 The Administrative Court recently annulled a Ministry of Transport decision which had awarded a concession contract to Intercity Buses. This comes…