Archives of Insights

Online purchases of digital content and mobile apps under Cyprus law

Cyprus law provides for certain localisation and disclosure requirements with respect to online purchases of digital services and content. These digital services and content include streaming and vide...

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Dividend distribution by private and public companies in Cyprus

Dividend distributions by a Cyprus company can be either interim or final. Interim and final dividends are treated differently under Cyprus law. Interim dividends are approved and paid by board resolu...

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Trade secrets legislation enacted in Cyprus

With much delay, Cyprus has transposed Directive (EU) 2016/943 — protection of undisclosed know-how and business information (trade secrets) against their unlawful acquisition, use and disclosure. T...

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tax information request

CJEU judgment on tax information requests between EU Member States

In its judgment in Joined Cases C-245/19 and C-246/19 the Court of Justice of the European Union (“CJEU”), held that, in the context of the exchange of information between tax authorities of EU Me...

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Cyprus cybersecurity framework – new legislation on network and information security

Cyprus has now fully transposed Directive 2016/1148 on security of network and information systems (the “NIS Directive”), through the Security of Networks and Information Systems Law of 2020 (Law ...

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