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Nest Investments Holdings (Cyprus) Ltd

Kardex Systems Ltd

Amdocs: Research and Development Centre in Cyprus

ASBISc Enterprises PLC (“ASBIS”): leading global IT distributor

Corporate tax

All companies are subject to a uniform tax rate of 10%, the lowest corporate tax rate in the European Union.

Moreover, various tax exemptions apply for corporate tax such as:

exemptions in respect of dividends received from other companies
exemption in respect of interest income under special conditions
favourable tax treatment of losses
no tax on profits earned from permanent establishments abroad under certain conditions
no tax on capital gains derived from the disposal of securities
no tax on profits from company reorganisations
tax relief of foreign tax paid

CIPA Event for the World Bank's Doing Business Report 2012 - Jan 27, 2012

Press Release - Submission of Financial Statements of Companies in English - Dec 22, 2011

MoU between CIPA and Invest in Greece - Dec 14, 2011

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