Publications
- January 29th, 2025
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[...]
- November 4th, 2024
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.[...]
- October 1st, 2024
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[...]
- July 23rd, 2024
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,[...]
- July 10th, 2024
For this latest edition we analyse how MNE groups with a presence in Cyprus should review their existing or planned Transfer Pricing arrangements to ensure they are aligned with the[...]
- May 13th, 2024
Christos A. Theophilou of STI Taxand analyzes a Polish legal dispute over cross-border licensing and its transfer pricing implications amid evolving laws. Poland vs. K.P., adjudicated on October 3,[...]
- February 16th, 2024
The latest edition of the Taxand Global Transfer Pricing Guide is a critical resource for any multinational organisation seeking to create efficiencies in its strategic management of transfer pricing. In[...]
- August 3rd, 2023
The article appears in Bloomberg Tax, published by Bloomberg BNA.
- May 25th, 2023
The article appears in Bloomberg Tax, published by Bloomberg BNA.
- March 7th, 2023
The article appears in Bloomberg Tax, published by Bloomberg BNA.