4th Cyprus International Tax Conference

Kyriakos Iordanou is the General Manager of the Institute of Certified Public Accountants of Cyprus (ICPAC) since January 2012. Prior to that, he served as a Council member between 2002 to 2011, rising to the position of the Vice President (2009-2011). Kyriakos is a Fellow of ACCA, member of the Chartered Institute of Public Finance and Accountancy (CPFA) and a Fellow member of the Institute of Chartered Secretaries and Administrators (FCIS), as well as a Certified Internal Auditor (CIA) and a member of the Chartered Institute of Marketing (MCIM). He also served as a board member of the Cyprus Institute of Internal Auditors (2006-2011). In 2019, Kyriakos was elected as the President of the Parallel Parliament for Research, Innovation and Digital Governance.

Director, Economic Policy, European & International Affairs Directorate, Ministry of Finance, Republic of Cyprus

Lucy Herodotou Mouskou graduated from Surrey University having acquired a BSc in Economics and from Imperial College London having acquired an MSc in Management Science. She is the Director of Economic Policy at the European and International Affairs Directorate of the Ministry of Finance, which deals with the Macroeconomic and Fiscal Policy, the Tax Policy and the European and International Issues. Her main areas of responsibility are the analysis of macroeconomic developments of the Cypriot economy and its prospects, determination of sectoral and economic policies, formulation and updating fiscal policy, formulation of taxation policies based on European and international developments. She is responsible for briefing international organizations inter alia the European Commission, the IMF, the European Central Bank under the Post-Program Surveillance and Credit Rating Agencies on the developments and prospects of the Cyprus economy.

Commissioner of Taxation, Tax Department, Ministry of Finance, Republic of Cyprus

Yiannis Tsangaris graduated from the English School Nicosia. He received a BSc (Business Administration) from the University of Minnesota and an MBA from Old Dominion University. Mr. Tsangaris is a fellow Member of the Chartered Association of Certified Accountants. He has worked in different accounting firms and at the same time he was a lecturer at a domestic university. He has worked at the Cyprus Productivity Centre as a consultant and as a lecturer at the Mediterranean Institute of Management. Mr. Tsangaris has been employed at the VAT Service since the introduction of VAT in Cyprus (1992) and in 2013, he was appointed as the Project Manager for the integration of the two main Tax Departments of Cyprus. He has represented Cyprus at a number of meetings on tax matters at the European Commission and Council. In 2014, he was appointed as the Assistant Commissioner of Taxation and in February of 2016, as the Commissioner of Taxation of the Cyprus Tax Department.

Head of Unit for Company Taxation Initiatives, European Commission, Belgium

Bert Zuijdendorp heads the ‘Company Taxation Initiatives’ unit in the European Commission’s Taxation and Customs Union Directorate-General. He is in charge of EU directives and policy initiatives in the area of corporate taxation. Recent initiatives include the 2016 Anti-Tax Avoidance Package and the relaunch of the Common Consolidated Corporate Tax Base, the 2018 proposals in the area of digital taxation, and the 2020 Package for Fair and Effective Taxation. Before joining the Commission, Bert Zuijdendorp held various positions in the Dutch Ministry of Finance in both national and international tax policy.

President, Management Committee, Federal Public Service Finance, Belgium

Hans D’Hondt studied law and was briefly a solicitor. After his military service, he joined the Ministry of Labour in 1982, and later that year he joined the Ministry of Economy. He made his way through several Ministers’ cabinets and was Chief of Staff of the Prime Ministers’ office before his appointment as President of the Federal Public Service Finance in 2010.

CEO, Trust International Insurance Company (Cyprus) Ltd.

Christos Christodoulou is the CEO of Trust Insurance Cyprus. He holds a HND, BSc and MSc in Computer Controls. He has been certified in Interpersonal Relationships and Marketing and has acquired the Certificate of Chartered Director from the Institute of Directors, UK. He began his career in the Insurance Industry holding various managerial positions in both the General and Life Sector. In 2016, he was awarded the annual IN Business Awards, as “Manager of the Year”. In addition, under his management, Trust Insurance has received the "Platinum Employer of the Year 2017" award by the Investors in People of the London International Office, which is particularly recognised as being the first Company to receive Platinum in Cyprus and the first to be recognized internationally for its practices.

He is a member of the Board of Directors of the Cyprus Insurance Companies Association, the Cyprus Insurance Consortium as well as the World Trade Center (Cyprus) Ltd.

Chairman - Tax Compliance Committee - Institute of Certified Public Accountants of Cyprus, Partner - Tax Services - EY Cyprus

Petros Liassides specializes in the provision of tax compliance as well as tax advisory and transactional services to local and multinational companies. He holds a U.K. Bachelor’s degree (B.A. Hon’s) in Accounting Finance & Economics and is a U.K. trained and qualified Chartered Accountant. He is also a Fellow Member (FCA) of the Institute of Chartered Accountants in England & Wales (ICAEW) and an active member of the Institute of Certified Public Accountants of Cyprus (ICPAC) since 1996, currently chairing it’s Tax Compliance Committee.

Antonis Taliotis is the Tax & Legal Services Leader of Deloitte and the chairman of the Tax Planning & Policy Committee of the Institute of Certified Public Accountants of Cyprus. He holds a B.A. degree in Accounting and has trained and qualified as a chartered accountant in the United Kingdom. Before joining Deloitte, Antonis worked for the Cyprus Tax Authorities as a Principal Tax Assessor, accumulating extensive experience in many areas of national and international taxation. Back in 2002, Antonis was actively involved with the team of experts advising the Cyprus Government on the latest major tax reform, which harmonized the Cyprus tax system with EU law and the OECD requirements. In addition to offering tax compliance and tax advisory services to his portfolio of clients, Antonis is also a tax consultant to the Cyprus Shipping Chamber and a regular speaker in conferences and seminars. Antonis is a member of the ICAEW, ICPAC and International Fiscal Association (IFA).

Head of Tax Policy – UK & Global Brexit Lead Partner, Deloitte, UK

Amanda Tickel is the Head of Tax Policy for Deloitte UK. She is an international tax partner and also leads on Deloitte’s Brexit and Trade insights, advising businesses on the spectrum of issues related to international trade in goods and services. Amanda has held a wide number of roles during her career, including leading client relationships, global representative to the OECD, mentoring, non-executive board role and trusteeships. As well as previously being a partner at another Big 4 firm, she was in industry at Vodafone plc for 6 ½ years, as global head of indirect taxes and responsible for managing tax value chain and centralisation initiatives.

Ronald van den Brekel, Partner, Global Transfer Pricing Market and Innovation Leader, International Tax and Transactions Services, Ernst & Young Belastingadviseurs LLP, The Netherlands

Ronald van den Brekel joined EY in 2010 as Partner of the Dutch Transfer Pricing practice in Rotterdam. Since September 2020 he is EY’s Global Transfer Pricing Market and Innovation Leader. He has previously been leading EY’s EMEIA Transfer Pricing practice. Before joining EY, he served the Dutch Tax authorities for over 20 years. Ronald holds a graduate degree in Accountancy from the Erasmus University of Rotterdam; a graduate degree in IT Auditing from the Free University of Amsterdam and a graduate degree in Tax Economics from the University of Tilburg.

Tax Partner, Taxand Cyprus

Christos Theophilou specialises in private clients and corporate tax issues (including transfer pricing) with an international dimension, such as private equity structuring, cross-border investments, structured finance, IP structuring and international trade. Christos received his Master of Laws (MSc) in Tax Law from Oxford University and he was trained from a Big4 company. Christos holds a Bachelor’s degree in Economics, the Advanced Diploma in International Taxation, as well as being a qualified Chartered Accountant in England & Wales. He is currently an LLB candidate (final year) at Frederick University Cyprus. Christos is a contributor to international tax publications such as IBFD, Tax Notes lnternational, Bloomberg BNA, International Tax Review and IFA. Furthermore, Christos is currently a member of the Tax Policy and Strategy committee of ICPAC. Christos is also a freelance lecturer for Tolley’s (LexisNexis) in Greece, Cyprus and Ukraine, where his main areas are ADIT Paper 1 Principles of lnternational Tax.

Director, International Tax, DLA Piper UK LLP, UK

Shee Boon Law is currently Director, International Tax based in London. In this role, he advises clients on international tax structuring issues and controversies involving international and EU law. He assists clients with their outbound tax concerns by leveraging his international experience and DLA Piper’s extensive network of lawyers, accountants and economists. Shee Boon brings with him over 20 years of tax advisory experience which has been accumulated from a unique blend of public and private sectors (i.e. with the New Zealand tax authorities, the OECD in France and the IBFD in the Netherlands).

ESG Platform Leader, Tax & Legal Services, Tax Administration Consulting, PwC, Belgium

Eelco van der Enden leads PwC’s global ESG Tax & Legal Services platform and Tax Administration Consulting practice. He supports public and private sector organisations adjusting their tax operations to an ESG focused economy. Eelco is a member of the Global Board of Directors of GRI and was a co-writer of the GRI 207: Tax standard. Eelco is also Chairman of the Tax Policy Group of Accountancy Europe, member of the EU GTG Committee and has published more than 50 articles on tax governance and reporting.

Director - Tax - Indian Subcontinent, Dell Technologies (including legacy EMC), India

Amit Gupta is currently the Director, Tax – Indian Subcontinent for Dell Technologies (including legacy EMC), based in Bengaluru (India). Amit is responsible for all the tax matters of Dell Technologies in India, Sri Lanka, Pakistan, Bangladesh and Nepal. Prior to this, Amit was based in Singapore managing taxes for Dell in the Asia Pacific & Japan (APJ) region. Before joining Dell, he was the Tax Leader (VP) of GE Capital in India where his responsibilities included managing taxes for various legal entities and advising/implementing tax efficient structures for equity investments, cross-border funding/loans, leases, joint ventures and acquisitions. Amit has also worked as South Asia Tax Manager for Intel and inter alia managed transfer pricing audits and negotiations with the Government on tax holidays, duty/tariff reductions and exemptions. Prior to joining Intel, he worked as a Senior Consultant at Arthur Andersen/E&Y where he was advising clients on various indirect tax and corporate tax matters. He began his career with Kellogg in India as a Financial Analyst. Amit is a qualified Chartered Accountant, Company Secretary, Law Graduate and a Grad. Cost & Works Accountant. He regularly speaks at well-reputed regional and worldwide tax conferences/seminars.

Associate, Harris Kyriakides LLC, Cyprus

Αngeliki Papaefstathiou is an Associate of the Administrative Law and Family and Estate Department at Harris Kyriakides LLC. Angeliki’s main area of practice is public law, which includes dealing with cases before the Administrative Court in relation to disputes arising from public and/or administrative law – including taxation disputes.

Global Head of Tax, Baker Tilly International, UK

Androulla Soteri is the Head of Tax as well as Head of Learning and Development (L&D) for Baker Tilly International. She has 19 years of experience in the professional services sector and academic sphere. Androulla is responsible for driving the development of the Baker Tilly network’s global tax strategy. She monitors the issues that affect the network’s clients and ensures the network is evolving to manage clients’ needs. From changes in legislation to advances in technology, Androulla works directly with member firms to lead and direct the tax service line through the changing landscape of tax

Costas Markides is a Member of the American Institute of Certified Public Accountants (AICPA) and a Member of the Institute of Certified Public Accountants of Cyprus (ICPAC). He is also a Member of the Tax Policy and Strategy committee of ICPAC and a Member of the advisory team supporting the Ministry of Finance during tax treaty negotiations. He is the president of the Cyprus/Kazakhstan business association operating under the auspices of the Cyprus Chamber of Commerce and Industry. Costas is heading the International Tax practice of KPMG in Cyprus. He is a frequent speaker on topics related to International Tax and has published many articles on the subject, in Cyprus and the US.

Pieris Markou is the CEO of Deloitte in Cyprus and a member of the Deloitte Middle East Executive Board, having previously served as the Tax & Legal Services Leader. He started his career in London in 1986 and was admitted to Partnership at Chrysanthou and Christoforou (Andersen) in 2000. He is a member of the ICPAC Council since 2014, and elected President for the period 2021-2023, having served as the Vice President of the Institute’s Council during the period 2019-2021. He was previously having assumed many professional roles within ICPAC, including Chairman of the Tax and VAT Committees. Pieris is also a board member of the Nicosia Chamber of Commerce & Industry. Pieris holds a B.A. (Hons) degree in Accounting, is a fellow member of the Institute of Chartered Accountants in England and Wales and a member of the Chartered Institute of Taxation.

Regional Head of Tax, Baker Tilly South East Europe, Cyprus

Neofytos Neofytou is a Fellow Chartered Accountant (FCA) and a member of the Institute of Certified Public Accountants of Cyprus (ICPAC). He has extensive experience in international tax planning, on structuring operations for clients in the banking and financial industry, the oil and gas industry, the construction and hotel industry, the manufacturing and service industries and his clients included major local and international groups. Neofytos acts as a tax advisor to international organizations and he is also teaching on international taxation issues, with particular emphasis on substance, transparency and exchange of information. For many years he is acting as a special advisor to the Cypriot Ministers of Finance on double tax treaties and exchange of information issues.

Philippos Raptopoulos is the Head of Tax and Legal Services of EY in Cyprus. He joined EY in 2008 after serving for 10 years in a senior position with the Cyprus Tax Department and has experience in all areas of the Cyprus tax legislation and tax controversy. Philippos is a qualified Certified Accountant and holds a Bachelor’s Degree in Accounting & Finance. He is a member of the Institute of Certified Public Accountants of Cyprus (ICPAC), the Tax Policy Committee of ICPAC, and the Cyprus Treaty Negotiation Team. Moreover, he is skilled in both local and international taxation, specifically in advising clients on tax legislation, tax due diligence, tax controversies, international tax advisory, and tax modeling.

Partner, Tax Advisory, PwC Cyprus

Stelios Violaris is the Partner leading the International Tax Services in the Tax Advisory Department of PwC Cyprus. He has studied Accounting and Finance (BA Hons) at South Bank University in London, and is a fellow member of the Association of Chartered Certified Accountants of the UK and the Cyprus Institute of Public Accountants whom he has served as a member of its taxation committee for a number of years. Stelios handles the tax affairs of listed, multinational and local client groups as well as private equity companies who are mostly active in the fields of pharmaceuticals, technology, retail trading, real estate as well as financial services/investments. He dedicates significant time in advising clients in their cross-border structures/set-ups, group reorganizations/restructurings, due diligence work and merger & acquisition transactions they get involved in. Stelios is also the partner responsible for the U.S. market sourced business of PwC Cyprus. Stelios is currently also a Board Member of the Cyprus American Chamber and the Cyprus Institute of Neurology and Genetics (CING), offering his personal expertise pro-bono for all the good causes the Chamber and the Institute stand for.

Baker Tilly South East Europe, an independent member of Baker Tilly International, is a full-service accounting and advisory firm, that offers industry specialised services in assurance, tax and advisory. Baker Tilly South East Europe operates under a unified structure, with 16 offices in 5 countries (Cyprus, Greece, Romania, Bulgaria, Moldova), 44 directors and 500 professionals. At Baker Tilly, we are ready now, for tomorrow’s challenges. We believe in the power of great relationships. We lead and listen for great conversations.

Deloitte Limited is among the leading professional services firms in Cyprus, providing audit & assurance, consulting, financial advisory, risk advisory, tax and related services, as well as a complete range of services to international business, through over 750 people in Nicosia and Limassol. Deloitte Limited, is the sub-licensed affiliate for Cyprus of Deloitte NSE LLP, a UK limited liability partnership and member firm of Deloitte Touche Tohmatsu Limited. Please visit www.deloitte.com/cy to find out how Deloitte in Cyprus is making an impact that matters. As part of the Deloitte global network, with approximately 345,000 people in over 150 countries and territories, Deloitte Cyprus has the advantage of global sharing of knowledge with local adaptation and personal approach, built on the solid foundations of over 60 years of successful operations on the island.

EY is a globally connected, multidisciplinary professional services organization driven by our purpose: building a better working world – for our clients, our people and communities. With over 300,000 people in over 150 countries, we ask the better questions that unlock new approaches to the working world’s toughest challenges. For over 80 years, the Cyprus practice has been a trusted business advisor and auditor to a broad range of clients and is ideally placed to cater to the needs of our clients in a wider geographic span.

Harris Kyriakides LLC has been established since 1976, and has extensive experience and deep expertise in dealing with the complexities of litigation and transactions nationally and internationally and across a wide variety of market sectors. The firm covers the whole territory of Cyprus and serves international and local private clients, businesses, organisations, charities and institutions. Harris Kyriakides LLC has been regularly recognised for its dedication to clients, its success in the legal and business community and its social responsibility.

KPMG has been operating in Cyprus since 1948 and currently employs more than 800 professionals working from 6 offices across the island. It is a member of KPMG International Limited, a global organisation of independent profes[1]sional services firms providing Audit, Tax and Advisory services. KPMG operates in 143 countries and territories and has approximately 265,000 people working in member firms around the world. Clients look to KPMG for a consistent standard of service based on high-order professional capabilities, industry insight, local knowledge and expertise.

Taxand Cyprus is an independent tax boutique firm in Cyprus, practicing exclusively in Cypriot and international tax. Our specializations are: Financial Services, M&A Tax, Private Client services, indirect tax, compensation tax, real estate tax, energy tax, Tax Disputes, TP & Business Restructuring. Taxand is the world’s largest independent tax organisation with more than 550 tax partners and over 2,500 tax advisors in 50 countries. Together, we have the world truly covered. We do tax, and only tax. No audit or attest issues. That’s why we can focus entirely on advising and supporting you to adopt best practices, become more cost-efficient and reduce the burden that tax issues bring.

Being one of the 190+ chapters of the Association of Certified Fraud Examiners (ACFE), the Cyprus Chapter of the ACFE is an anti-fraud organization that serves professionals, students and communities in Cyprus. The objective of the Cyprus Chapter of the ACFE is to promote improved fraud detection and deterrence. This is achieved through enhancement of knowledge, promotion of networking opportunities and support for its members and the business, academic and government community.

Through its representation of ten member banks, that hold more than 90% of market share and provide a full range of banking services, the Association of Cyprus Banks (ACB) is the voice of the Cyprus banking system. Its primary aim is to promote best practices for the interest of the banking sector and the local economy as a whole. The ACB is a non-profit organization through which common positions are formulated and promoted on banking and financial issues, when local legislative and governmental policies are determined. In communicating the industry’s views, the ACB cooperates closely with the Central Bank of Cyprus, the House of Representatives and various Ministries as well as other private and public bodies. The Association also has a close relationship with the European Banking Federation (of which it is a member), national banking associations and global organizations. This year, the ACB is celebrating its 50 years’ anniversary.

Created in 2003, CFA Society Cyprus is dedicated to professional excellence, integrity, education, volunteer service and strength of community. CFA Society Cyprus has over 200 Members representing all major banks and investment firms in Cyprus. The CFA Society Cyprus Members have earned the Chartered Financial Analyst (CFA) designation. Awarded only to a select group of investment specialists, the CFA charter requires its candidates to master a rigorous curriculum including investment valuation, portfolio management, asset allocation, economic and market analysis and ethical practices. CFA Society Cyprus is a local Society for CFA Institute, Charlottesville, Virginia and a Member of the CFA Institute Global Network of Societies. www.cfainstitute.org

The Cyprus Fiduciary Association (CYFA), established in 2011, is the representative body of regulated Administrative Service Providers (ASP’s) in Cyprus. With a vision to assist in forming a solid international business sector in Cyprus operating on high professional standards, ethics and integrity, the Association aims to serve industry providers by promoting their interests, raising sector awareness, supporting their operations, contributing to new legislations and delivering valuable training to professionals. The Association’s commitment to its purpose has established it among the most reputable and recognised organisations within the country, before public and regulatory authorities, other associations, as well as the business community in Cyprus and overseas.

The Institute of Certified Public Accountants of Cyprus (ICPAC), established in 1961, is the professional body for the accountancy profession in Cyprus, currently tallying more than 5.200 members and 3.500 students. It provides the organisational framework for all professional accountants, supports and promotes the activities and interests of the accountancy profession, safeguards the reputation of the profession and ensures adherence to the Code of Ethics and the continuous professional development of the members. Furthermore, ICPAC is a competent authority and has been delegated the relevant tasks under the Law for the regulation of the audit profession, for Anti-Money Laundering purposes, for the provision of administrative and insolvency services. ICPAC is a key and active stakeholder in the economic affairs and development of the country, cooperating with the government, the private and public sector.

GOLD was first published in 2011 as the first monthly English-language magazine in Cyprus. Today, it not only consistently promotes good business practices but has a unique and valuable readership, comprising High Net Worth Individ¬uals, executives of international companies, and English-speaking Cypriot and non-Cypriot busi¬nessmen and women. www.goldnews.com.cy

As the flagship publication within IMH’s media brands, IN Business magazine, has a 16-year history, during which thousands of examples of good business practices by businesses and businesspeople, brands, commercial practices and developments have been showcased. The aim of IN Business was – and continues to be – the promotion of good Cypriot business. www.inbusinessnews.com