General comments This publication covers only matters of general nature and it is for this reason non exhaustive. In practice, it may be that a particular investment would generate all three types of income, dividends, royalties and interest. Depending on the target investment country and the investor's origin there would be cases where the investor would achieve optimum tax benefits by using only an offshore Cyprus company. What is certain is that Cyprus, with its network of double tax treaties with East and West and its offshore tax incentives, is high on the list of locations that could achieve tax optimisation of inbound investment in both Central and East European countries.
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