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Tax reforms and implications for international banks: The case of Cyprus

Tax reforms and implications for international banks: The case of Cyprus The article reviews the development of the international (offshore) banking sector in Cyprus and focuses on the effects of the transitional corporate tax regime, introduced for this sector, since the country’s admission into the European Union. The consolidated performance of international banks and data collected through semi‐structured questionnaires are examined to provide important insights into how management perceives of the new tax regime and of its impact upon the country’s attractiveness as an international banking center. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EuroMed Journal of Business Emerald Publishing

Tax reforms and implications for international banks: The case of Cyprus

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Publisher
Emerald Publishing
Copyright
Copyright © 2006 Emerald Group Publishing Limited. All rights reserved.
ISSN
1450-2194
DOI
10.1108/14502190610750072
Publisher site
See Article on Publisher Site

Abstract

The article reviews the development of the international (offshore) banking sector in Cyprus and focuses on the effects of the transitional corporate tax regime, introduced for this sector, since the country’s admission into the European Union. The consolidated performance of international banks and data collected through semi‐structured questionnaires are examined to provide important insights into how management perceives of the new tax regime and of its impact upon the country’s attractiveness as an international banking center.

Journal

EuroMed Journal of BusinessEmerald Publishing

Published: Apr 1, 2006

Keywords: Offshore banking center; International banking units; Direct and indirect taxation

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