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Knowledge Library

Florin Piciorlung LLC's publications should not be construed as legal advice on any specific facts or circumstances. The contents of our publications are intended for general information purposes only and may not be quoted or referred to in any other publication or proceeding without our prior written consent, to be given or withheld at our discretion.


To request access to and reprint permission for any of our publications, please use the "Subscribe" form located below on this webpage. 

The mailing or download of our publications is not intended to create, and receipt of them does not constitute, an attorney-client relationship. The views set forth therein are the personal views of the author and do not necessarily reflect those of the law firm with which he or she is associated.

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Privacy Notice:

We are committed to protecting your privacy. In those limited instances, identified above, where we may collect certain personally identifiable information about you, we will only use the information that we collect about you lawfully (in accordance with the relevant Data Protection Acts) and to provide you with the best possible service. We will not e-mail you in the future unless you have given us your consent, either explicitly, or by opting in to one of our email lists.


We will not sell, trade, or rent your personally identifiable information to third parties. We will only use your information to respond to your request for information or, if appropriate, to consider your request for consideration of employment with us. Please read our Privacy Policy for more detailed information.

Our Publications

The Cyprus Private Limited Liability Company

Legal and Regulatory Framework                                                             27 pages

The Cyprus International Trust

Legal and Regulatory Framework                                                             24 pages

The Cyprus Investment Firm

Legal and Regulatory Framework                                                             27 pages

The Cyprus Legal Framework for Alternative Investment Funds

Legal and Regulatory Framework                                                             27 pages

The Cyprus Legal Framework for Alternative Investment Fund Managers

Legal and Regulatory Framework                                                             25 pages

The Cyprus Tax System

Legal and Regulatory Framework/Taxation in Cyprus                               25 pages

International Tax Planning using Cyprus Legal Entities

Legal and Regulatory Framework/International Tax Planning                   26 pages

The Cyprus Legal Framework for UCITS

Legal and Regulatory Framework                                                             25 pages

The "Substance over Form"/"Economic Reality" Requirement in International Tax Planning

Legal and Regulatory Framework                                                             30 pages

Copyright Notice:

The information on our websites is protected by applicable intellectual property laws. Except as expressly stated herein, you may not without our prior written permission alter, modify, reproduce, distribute or commercially exploit any materials, including text, graphics, video, audio, software code, user interface design or logos, from our websites.


All third-party owned materials contained on our websites are reproduced with the permission of the respective owners. You may print or download any material on this web site and retain a copy of it for your personal use or for the use of anyone in your organization. You will need our prior permission to make any other use of the material, including, in particular, its incorporation into any other electronic or hard copy document.

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