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Cyprus continues to support international holding, financing and IP structures following its 2026 tax reform. While corporate tax has increased to 15%, key regimes including the IP Box, NID and participation exemption remain in place.

ESMA's revised weekly commodity derivatives reporting arrangements went live on 3 September 2026, introducing updated technical requirements, validation rules and XML schema version 2.0. Businesses trading energy or other commodity derivatives must understand their specific reporting role, verify that correct information reaches the appropriate reporting party, and ensure their systems properly handle the new technical framework. Cyprus investment firms, energy traders and groups using commodity derivatives

The OECD's November 2025 updated Commentary on Article 5 of the Model Tax Convention introduces groundbreaking guidance on when cross-border remote working arrangements and home offices may create permanent...