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Cookie Policy

  • (1) Introduction

Our website uses cookies.

We will ask you to consent to our use of cookies in accordance with the terms of this policy when you first visit our website. / By using our website and agreeing to this policy, you consent to our use of cookies in accordance with the terms of this policy.

  • (2) About cookies

A cookie is a file containing an identifier (a string of letters and numbers) that is sent by a web server to a web browser and is stored by the browser. The identifier is then sent back to the server each time the browser requests a page from the server.

Cookies can be used by web servers to identity and track users as they navigate different pages on a website and identify users returning to a website.

Cookies may be either "persistent" cookies or "session" cookies.

A persistent cookie consists of a text file sent by a web server to a web browser, which will be stored by the browser and will remain valid until its set expiry date (unless deleted by the user before the expiry date).

A session cookie, on the other hand, will expire at the end of the user session, when the web browser is closed.

  • (3) Our cookies

We may use both session cookies and persistent cookies on this website.

We may send to you the following cookies:

    • (a) Strictly Necessary Cookies - These cookies are essential to enable you to move you around the websites and use its features, such as accessing secure areas of the websites. Without asking for these cookies services you some pages on our site cannot be provided.
    • (b) Performance Cookies - These cookies collect information about how you use our websites, for instance, which pages you go to most often and if you get any error messages from those pages.
    • (c) Functionality Cookies - These cookies allow us to remember the choices you make (such as your user name) and provide enhanced, more personal features. These cookies can also be used to remember changes you have made to text size, fonts and other parts of our web pages that you can customise. They may also be used to provide services you have requested such as watching a video or commenting on a blog.
    • (d) Advertising or Tracking Cookies : We advertise our own products and services on our websites and you may see adverts for us elsewhere on the internet. The cookies we use to present you with adverts and information may be based on the content you visit the most on our websites, so we can let you know about what we think you will be interested in. The cookies show us where you saw the advert; help us measure the effectiveness of our advertising campaigns; and limit the number of times you see an advert. We also use cookies to tailor the content of our members' newsletter and the emails we send you so that the content is more relevant to you. We also include links to social networks like Facebook who may subsequently use information about your visit to target advertising to you on their websites.

  • (4) Third party and analytics cookies

When you use our website, you may also be sent third party cookies.

Our service providers may send you cookies. They may use the information they obtain from your use of their cookies:

  • (a) to track your browser across multiple websites;
  • (b) to build a profile of your web surfing; and
  • (c) to target advertisements which may be of particular interest to you.

In addition, we use Google Analytics to analyse the use of this website. Google Analytics generates statistical and other information about website use by means of cookies, which are stored on users' computers. The information generated relating to our website is used to create reports about the use of the website. Google will store this information. Google's privacy policy is available at:

  • (5) Cookies and personal information

Cookies do not contain any information that personally identifies you, but personal information that we store about you may be linked, by us, to the information stored in and obtained from cookies.

  • (6) Blocking / Deleting cookies

When you first visit our website, browsing and remaining on our website will imply that you agree to our use of cookies as explained in this Cookies Policy.

You can decide to withdraw your consent at any time by deleting the cookies on your computer (or mobile device) using the settings and configuration of your Internet browser.

The most effective way to do this is to disable cookies in your browser. We suggest consulting the Help section of your browser or taking a look at the About Cookies website which offers guidance for all modern browsers.

  • (7) Contact us

This website is owned and operated by Michalis Avraam & Partners Ltd.


Временное Исчисление Налога 2016 3 Июль 2016
Ежегодных Взносов за 2016 года 19 Май 2016
Изменения в законодательстве 29 Декабрь 2015
Обмен информации между государствами 18 Декабрь 2015
Кипр и Глобальный Форум 2 Ноябрь 2015
Изменения в налоговом законодательстве 24 Июль 2015
Временное Исчисление Налога 2015 1 Июль 2015
Ежегодных Взносов за 2015 года 27 Май 2015
Снижение общественной процентной ставки 15 Январь 2015
Кипр - США FATCA 17 Декабрь 2014
Ндс изменения с 1 января 2015 года 5 Декабрь 2014
Временное Исчисление Налога 2014 3 Июль 2014
Объявления для всех компаний зарегистрированных на Кипре 6 Июнь 2014
Ежегодных Взносов за 2014 года 5 Июнь 2014
Снижение Официальной Процентной Ставки 16 Февраль 2014
Напоминание о налоговых изменений с 1 января 2014 8 Январь 2014
Налог на недвижимое имущество 22 Сентябрь 2013
Временное Исчисление Налога 2013 5 Июль 2013
Ежегодных Взносов за 2013 года 7 Июнь 2013
Изменения в Hалоговом Законодательстве Кипра 30 Апрель 2013
Изменения в Порядок Оплаты Ежегодных Взносов за 2012 и 2013 года 15 Февраль 2013
Снижение Официальной Процентной Ставки 7 Январь 2013
Изменения в Hалоговом Законодательстве Кипра 31 Декабрь 2012
Изменения в Hалоговом Законодательстве Кипра 17 Ноябрь 2012
Новый Договор о Налогообложении Между Кипром и Украиной 10 Ноябрь 2012
Исключение Кипра ИЗ «ЧЕРНОГО СПИСКА» РФ 1 Ноябрь 2012
Продление для Погашения Налоговых Обязательств Возникших по 2008 год 27 Октябрь 2012
Изменения в Hалоговом Законодательстве Кипра 8 Июль 2012
Временное Исчисление Налога 2012 3 Июль 2012
Ежегодный налог для компаний  2012 2 Июнь 2012
Благоприятные Положения в Отношении Личного Подоходного Налога 28 Март 2012
Ратификация Протокола между Кипром и РФ 17 Февраль 2012
Изменения в Hалоговом Законодательстве Кипра 28 Август 2011
Изменения в Hалоговом Законодательстве Кипра 16 Декабрь 2010
Изменения в Hалоговом Законодательстве Кипра 24 Октябрь 2009
Новый Протокол к Договору Между РФ и Кипром 18 Апрель 2009
Список ценных бумаг - отборочные титулов 19 Декабрь 2008