Beyond the "At the Disposal" Test: A Strategic Briefing for C-Suite Leaders on Mitigating "Micro-PE" Exposure in the New Era of Global Mobility Multinational enterprises (MNEs) have long enjoyed the[...]

Introduction Cyprus has long occupied a strategic position as an EU holding jurisdiction, favoured by international investors not because of a specific holding regime, but due to the deliberate interaction of favourable domestic tax provisions, EU law and an[...]

The rapid spread of cross-border telework has left multinational enterprises grappling with uncertainty regarding their exposure to permanent establishment risk. This risk involves tax authorities in source states increasingly challenging[...]

The acceleration of digitalization and cross-border telework, especially since Covid-19, has challenged traditional international tax rules. When employees work remotely from their home country for a foreign employer, tax[...]

July 29, 2025, 12:52 PM EDT STI Taxand practitioner analyzes Cyprus’ new defensive tax measures targeting transactions with low-tax and blacklisted jurisdictions, requiring businesses to urgently assess their holding,[...]

In an increasingly interconnected but volatile global economy, the complexities of transfer pricing management continue to challenge a number of multinational corporations operating across diverse jurisdictions. We are pleased[...]

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[...]

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.[...]

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[...]

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,[...]