A US-incorporated business that wants a foothold in the European single market has several possible bases, and Cyprus works as one of them for reasons that are practical as well as fiscal. Cyprus is a Member State of the European Union and the eurozone, it has a corporate income tax rate of 15% for Cyprus […]

Founders usually frame this as a search for the lowest rate. Fair enough, though it tends to produce the wrong answer, because the three jurisdictions people shortlist are not really competing on the same thing. One rewards reinvestment. One is cheap and fast to enter with a genuinely low rate at the smaller end. One […]

Owners usually arrive at this decision with a phrase already in mind. Someone has told them the business can be “moved”, and they picture the legal person itself packing up and reappearing on another register with its history intact. Sometimes that happens. More often it does not, and the gap between what people expect and […]