Corporate income tax (CIT) applies to the profits generated by all companies, including branches of foreign companies. Corporate partners in general partnerships (i.e., unlimited) and corporate general partners (i.e. unlimited) in a limited partnership are subject to CIT on their share of
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Corporate income tax (CIT) All companies that are tax residents of Cyprus are taxed on their income accrued or derived from all sources in Cyprus and abroad. A non-Cyprus tax resident company is taxed on income accrued or derived from business activity
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