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Tax Alert - Restructuring of back-to-back loan arrangements

On 30 June 2017, the Inland Revenue in Cyprus issued a tax circular to govern the treatment of back-to-back financing arrangements, effective from 1 July 2017. The circular applies to already existing and/or future transactions.
In case your Company is engaging in such arrangements, please download the alert below to obtain some basic understanding on how you might be affected by the main provisions of this new tax circular.

Name Size Download
20180125_Restructuring of back-to-back_loan_arrangements.pdf 815.92 Kb .pdf
25 Jan,18

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