Cyprus – Two important transfer pricing developments effective from tax year 2026
Cyprus – Two important transfer pricing developments effective from tax year 2026
Cyprus – Two important transfer pricing developments effective from tax year 2026
In the past thirty years, food supply chains were designed around efficiency and cost benefit. In effect, Production moved to the lowest-cost locations and processing became concentrated. In the last 30 years, distribution networks stretched across continents with the prevailing assumption that lower cost always meant greater competitiveness. Does that still hold relevant today? In…
Emeritus Professor Joe Nellis is Head of Economic Research at MHA, the accountancy and advisory firm. Eurozone inflation has jumped to its highest rate in three years, reaching 3.8% in September and taking it further above the European Central Bank’s official 2% target. Inflation has doubled in just 8 months, from 1.7% in January to…
With the provisions introduced by Law 5313/2026, Greece aims to become an attractive destination for the establishment and management of Alternative Investment Funds (AIFs). In detail, the favorable tax regime already applicable to income derived from the participation of individuals, members of the Manager’s team, in the carried interest of Venture Capital Mutual Funds (AKES),…
Organisations that keep the economy and daily life moving, energy, transport, health, water, food, digital infrastructure, public administration, now operate in an environment where disruption is no longer the exception. Extreme weather, cyber-attacks, geopolitical tension, supply-chain failure and technology outages can hit physical assets, people and data at the same time. With the Civil Defence…
Arguably, the first recognisable consulting firm came into existence in 1886, when Arthur Dehon Little and Roger B. Griffin entered into a partnership in the US that later became Arthur D. Little, evolving from a chemical testing and technical research company to a general management consultancy. In the UK the first recognisable consulting firm was…
Tax compliance has always been the cornerstone of the tax function of businesses. The timely filing of tax returns and payment of the underlying liabilities, the proper interpretation and application of tax legislation, and the effective response to tax audits often constitute the key indicators for assessing the effectiveness of a tax function. However, in a modern…
Emeritus Professor Joe Nellis is economic adviser at MHA, the accountancy and advisory firm. Eurozone inflation fell to 2.8% in June, reflecting a dichotomy at the heart of the European economy. On the one hand, the conflict in the Middle East has led to energy supply disruptions and periods of higher crude oil prices, increasing…
As the global maritime community gathered at Posidonia 2026, discussions extended well beyond vessels and technology. The industry’s agenda is increasingly shaped by sustainability requirements, access to finance, digital transformation, evolving governance expectations and an increasingly complex regulatory environment. Shipping companies today face simultaneous pressures, such as compliance with environmental regulations, securing funding for fleet…