This program shall firstly deal with the basic mechanics of company taxation with reference to the Cyprus law and practice. The manner in which the tax is imposed, the charge the computation of assessable profits, items included in income, ascertainment of total income and the rates of Tax will be carefully studied. The aim here will be to illustrate that any item of income is either taxable as defined in the Act, or not taxable if left out of the list of taxable incomes.
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