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In July 2015, in an effort to enhance the attractiveness of Cyprus as an international business and financial centre and improve the competiveness, fairness and simplicity of the Cyprus Tax system, the Cyprus Government passed among others the introduction of the “Domicile” concept through an amendment to the Special Contribution for the Defence of the Republic of Cyprus Law of 2002 as amended (hereinafter referred to as the ‘SDC Law’).

Download a Russian version of the above article:Новые правила не-домициля на Кипре