Cyprus - The Continuing Advantages of Cyprus in International Tax Planning - In this article, the author first evaluates the background to, and the OECD and EU measures directed against, harmful taxation. She next examines the Cypriot tax system before 2004 and whether or not this did constitute harmful tax competition. Finally, Cyprus's continuing advantages in relation to international tax ...
| Year of publication: |
2008
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| Authors: | Pipinga, Demetra |
| Published in: |
European taxation : official journal of the Confédération Fiscale Européenne. - Amsterdam : Bureau, ISSN 0014-3138, ZDB-ID 2042150. - Vol. 48.2008, 1, p. 21-30
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