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Author: Polina Jacovidou Michael
ISBN: 9789925765393
Date Published: January 2024
Format: Paperback

Κωδικός προϊόντος: 9789925765393 Κατηγορίες: ,

Dear Student / Reader,

This book is based on the syllabus of the ACCA ATX-CYP paper. It is also an excellent tool for anyone working in an accounting or legal environment.

After 22 years of teaching experience in professional examination and 17 years of teaching Cyprus Taxation, specifically for the ACCA Cyprus Taxation paper and the ICPAC Cyprus Taxation Aptitude Test, I felt it was time to accumulate all my experience and knowledge into this study text.

In this book you will find:

  • Exam guides and exam tips
  • Examples with explanationS
  • Practice questions and exam standard questions

I am sure that this book together with the question bank will be your main tools to exam success.

Polina Jacovidou Michael



Rates and Allowances

Advanced Taxation – Cyprus Syllabus and Study Guide

Cyprus Tax changes during 2022 and 2023


  1. Introduction to Cyprus Tax
  2. Ethics
  3. Computation of Taxable Income and Income Tax Liability
  4. Employment Income
  5. Overseas Aspects for Individuals
  6. Unincorporated Business-Sole Trader
  7. Other Issues for Unincorporated Business
  8. Social Insurance, General Healthcare System and Tax Administration
  9. Special Defence Contribution for Individuals
  10. Tax Planning for Individuals
  11. Corporation Tax-Basics
  12. Overseas Aspects of Corporation Tax
  13. Additional Aspects of Corporation Tax
  14. Company Losses
  15. Trusts
  16. Shipping Companies and Tonnage Tax
  17. Insurance Companies
  18. Special Defence Contribution for Companies
  19. Tax Planning for Companies
  20. Capital Gains Tax
  21. Capital Taxes
  22. Value Added Tax-Basics
  23. Value Added Tax-Advanced Issues
  24. Effective Communication and Professional Skills