The information contained in this booklet was prepared by SIS Chartered Accountants, the Cyprus member firm of INPACT International. It was written to provide readers with a quick overview on the Cyprus business environment. Specific business and tax questions arising in practice may have ramifications that are beyond the scope of this booklet, and readers are strongly advised to consult experience professional for current and detailed information

This booklet reflects information current at 1 January 2003. Every effort has been made to ensure that the facts mentioned are correct at the time of publication. However no responsibility from acting as a result of this publication can be accepted.

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