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CYPRUS: Gateway to Europe and the World “The Continuing Efficient Use of Cyprus in International Structuring”

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CYPRUS: Gateway to Europe and the World “The Continuing Efficient Use of Cyprus in International Structuring” CYPRUS: Gateway to Europe and the World “The continuing efficient use of Cyprus in international structuring” Sissy Zhang, BSc, MSc, ACCA General Manager Totalserve Management (Beijing) Ltd [email protected] TTN Hong Kong - 18 November 2013 1 Group Structure P.G.Economides & Co Limited Totalserve Management Ltd Chartered Certified Accountants Tax & Corporate Services Totalserve Management (Beijing) Ltd E. Economides & Partners LLC Advocates & Legal Consultants Totalserve Trustees Ltd Professional Trustees 2 Totalserve Group Offices Worldwide Cyprus - HQ London Luxembourg Warsaw Moscow Athens Thessaloniki Tortola (BVI) Johannesburg Cape Town Bucharest Sofia Beijing 3 Beijing Office Beijing Totalserve (Beijing) Management Ltd Zheng Sissy Zhang, BSc, MSc, ACCA Totalserve (Beijing) Management Ltd Beijing Office General Manager Room 2411-12 China World Office 1 Mob.: + 86 136 936 66483 [email protected] No. 1 Jianguomenwai Ave Beijing 100004, China Tel.: + 8610 65054811 Yue Chao "Mathew" Fang Fax: + 8610 65054977 Beijing Office Marketing Manager [email protected] www.totalserve.eu Mob.: + 86 133 112 22495 [email protected] 4 Recent Developments The Cyprus Banking Sector Crisis Banking Sector crisis » Due to heavy exposure in Greek debt, bad management, bad investments » Government unable to support » External support needed » Troika (EU, ECB, IMF) Eurogroup decisions March 2013 Financial assistance achieved through Troika, but … » Restructuring of the banking sector » Austerity and other fiscal measures 5 Recent Developments New Dynamics for Cyprus Economy » Gas exploration process speed up nd The 2 drilling by Noble in plot 12 has began and production sharing agreements signed with Total, ENI, Kogas, Delek and Avner » Liquefied Natural Gas (LNG) Terminal - MoU signed with US-Israeli partnership (28 June 2013) - Largest-ever investment in Cyprus » Development of new sectors (e.g. promoting research, casinos, medical tourism, gas/oil related services) » New revamped legislation on Trusts and Fiduciaries » Relaxation of conditions for Naturalization and Residency permits » Increased incentives for investments through / in Cyprus » Banking sector, which is undergoing restructuring and tighter regulation, shall come out healthier and better controlled 6 Recent Developments RECENT Cyprus DEVELOPMENTSimmigration and relocation schemes for non-Europeans Temporary Work and Residence permit » Issued for 1-5 years if employed by a Cyprus company. Renewable if needed. Permanent Residence Permit (“PRP”) New accelerated procedure (granted within two months) » Main requirements include acquiring a property in Cyprus of at least €300,000 and have secured annual income of €30,000 from activities outside of Cyprus Certificate of Naturalization / Citizenship = Cyprus (EU) Passport Eligibility criteria have been relaxed , made more flexible + fast track process » Main requirements include acquiring a property in Cyprus over €500,000 AND effecting a number of set investments or deposits (or combinations of these) of €5m 7 Recent Developments Main recent tax changes affecting international investors Corporate income tax rate up from 10% to 12.5% (as from 1 January 2013) » Applies only on revenue profit and is still one of the most competitive within the EU » Certain incomes continue to be tax exempt as before (e.g. dividends and capital gains) Defence tax on passive interest up from 15% to 30% (as from 29 April 2013) » Applies only to Cyprus tax residents » Mostly applies on bank deposit interest » Interest from financing /loans is active interest => taxed under income tax » Tax credit on foreign tax suffered on same income New IP tax regime: 80% tax exemption (as from 1 January 2012) » IP related profit (e.g. royalty income or gain from disposal of IP) gets an 80% tax exemption (in the form of a notional deduction) effective tax rate < 2.5% 8 » Established International Business Centre » Strategic Geographic Location » Modern Banking System » Advanced Telecommunications and Infrastructure » High Level of Professional Services » Developed Legal system based on Common Law and Principles of Equity (easily understood and preferred) + Attractive Tax System 9 CYPRUS: Gateway to Europe Increased demand by non-European individuals and companies to have access to Europe … Egypt 10 CYPRUS: Gateway to certain non-EU countries Russia Ukraine South Africa India 11 Cyprus Tax System General Overview Cyprus Tax System: Unique, Attractive, Competitive, Simple, Investor friendly » EU & OECD approved and compliant » Cyprus on White List of OECD » Stable & Tested » Full adoption of all relevant EU directives » Good double tax treaty network » Basis of taxation: ‘Management and Control’ » 12.5% uniform corporate tax rate (one of the lowest in Europe) » Effective tax lower because of favourable tax provisions 12 Cyprus Tax System Main Favorable Tax Provisions TAX EXEMPT INCOMES » Profit from sale of shares (and other qualifying titles) » Dividend income subject to very easy to meet conditions » 80% of IP related profit » Profits of a trading foreign PE » Capital Gains from the disposal of non-Cyprus Real Estate 13 Cyprus Tax System Other main features » No withholding tax (WHT) on any outbound payments » Liberal expense deductibility » Group Relief provisions » Unilateral Double Tax Relief (DTR) » No CFC / No Thin Capitalization rules » No exit costs » Tax exempt Company Reorganizations » Redomiciliation of companies in/out of Cyprus » No Inheritance Tax » Tax Residency Certificates » Advance Tax rulings » Favourable Shipping tax regime 14 Cyprus Tax System Cyprus: Double Tax Treaty Network Armenia Ireland Serbia * * Austria Italy Seychelles Belarus Kuwait Singapore Belgium Kyrgyzstan * Slovakia Bulgaria Lebanon Slovenia * CIS Countries applying the Cyprus/USSR DTT Malta Canada South Africa ** Countries applying the Cyprus/Yugoslavia DTT Mauritius China Spain (as from 2014) Moldova Sweden Czech Republic Montenegro * * Syria Denmark Norway Tajikistan * Egypt Poland Thailand Estonia (as from 2014) Ukraine Portugal (as from 2014) Finland (as from 2014) United Kingdom Qatar France USA Romania Germany Russia All DTTs based on OECD model Greece San Marino Hungary India 15 Cyprus Tax System Cyprus continues to expand DTT network New or revised DTT’s ratified and enter into force: » 2012: Germany, Denmark, Slovenia, Armenia » 2013: Poland, Russian Protocols » 2014: Spain, Portugal, Austria (Protocol), Finland, Ukraine, Estonia Awaiting ratification » Kuwait, UAE Pending signing » Luxembourg, Bahrain, Georgia, Monaco, Latvia, Lithuania, South Africa Currently under negotiations for new or revised DTT » Netherlands, Serbia, Switzerland / Belgium, France, Greece, Indonesia, Israel, Libya, Malaysia, India, Norway, San Marino 16 Cyprus Tax System Access to EU Directives Access to EU Directives for elimination of foreign WHT on dividends, interest and royalties received by a Cyprus resident company from another EU Member State company » Parent / Subsidiary Directive - on dividends * Like having a DTT » Interest and Royalty Directive with all EU Member States with zero WHT rates - on interest and royalty * * Certain conditions may apply depending on how implemented on each Member State 17 Cyprus Tax System Use of the Cyprus Company Tax efficient location for: » Holding company » Financing company » Royalty company » Trading company » Shipping company » Employment company » Trust company 18 Use of Cyprus company Cyprus Holding Company EU / Non-EU company Non-Cyprus resident Dividend: Zero Cyprus WHT Sale or transfer of Cyprus shares not subject to Cyprus tax Potential zero Cyprus taxes as dividend and capital gains are tax exempt Dividend: Foreign WHT zero Dividend: through access Foreign WHT zero to P/S EU Directive or reduced through access to DTT Non-EU Company 19 Use of Cyprus company Use of Cyprus towards certain non-EU countries Cyprus has excellent Double Tax Treaties with certain non-EU countries … Russia Ukraine South Africa India 20 Use of Cyprus company Cyprus Holding Company for certain non-EU countries EU / Non-EU investor Russia Ukraine South Africa India Other CIS * Reduction of foreign withholding tax by access to Cyprus DTT Dividend 15% » 5% 15% » 5% 15% » 0% 0% (local) 0% / 5% Interest 20% » 0% 15% » 2% 15% » 0% 20% » 10% 0% / 5% Royalties 20% » 0% 15% » 5% 15% » 0% 10% 0% / 5% Capital Gain Yes (until 2017) Yes Yes Yes Yes for some * Other CIS include: Armenia, Belarus, Kyrgyzstan, Moldova, Tajikistan 21 Use of Cyprus company Russia – Cyprus Relations Cyprus has long been the prime springboard for inward and outward investments in Russia (and other CIS Countries) » Strong cultural, religious, business, economic and political ties » Geographical proximity and quality of life + professional services » Gateway to/from Europe and other parts of the world » Very good Double Tax Treaty » Cyprus attractive tax system 22 Use of Cyprus company Comparison of Russian DTTs Cyprus Luxembourg* Switzerland Malta** Netherlands 5% 5% 5% 5% 5% if 20%holding If 25% holding If 25% holding Dividend WHT If €100,000 if 10% holding AND AND AND investment AND €80,000 CHF 200,000 €100,000 €75,000 investment investment investment investment Interest WHT 0% 0% 0% 5% 0% Royalty WHT 0% 0% 0% 5% 0% Capital Gain Taxed in Russia Taxed in Russia Taxed in Russia Taxed in Russia Taxed ONLY by (in Russian property BUT as from with immediate with immediate with immediate seller / alienator rich company) January 2017 effect effect effect ONLY Applicable in Limitation of
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