Reference rates for Notional Interest Deduction for 2018
Article 9(B) of the Income Tax Law of 2002 as amended provides for a notional interest deduction for tax purposes on new equity capital (paid-up share capital and share premium) injected into companies and permanent establishments of foreign companies on or after 1 January 2015 to finance business assets, calculated by applying a reference rate […]
Cyprus chapter of Digest of Commercial Laws of the World
Author: ACHILLEAS MALLIOTIS Law Firm: Elias Neocleous & Co LLC Publisher: Thomson Reuters Practice area: CORPORATE AND COMMERCIAL
