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On the 25th of April 2019, following provisions of the EU Anti-Tax Avoidance Directive of July 2016, the Cyprus law introduced measures against tax avoidance methods that negatively affect the internal markets functioning.

Foreign companyTax avoidance directiveAnti tax avoidance directivesOfficial gazetteLimitation ruleCyprus controlling entityControlling entityControlling cypriot entityMember stateAnti tax avoidance provisions applied in cyprusCorporate commercial lawCorporate and company lawIncome taxTax authorities