arrHitInfo=new Array("&copy,37,1,48,1,49,1,78,1,79,1,80,1,83,1,84,1,86,1,87,1,88,1,90,1,91,1,92,1,93,1,94,1,95,1,96,1,97,1,98,1,99,1,100,1,101,1,102,1,103,1,104,1,105,1,108,1,109,1,106,1,107,1,123,1,110,1,111,1,112,1,113,1,114,1,115,1,116,1,117,1,118,1,119,1,120,1,124,1,121,1,122,1,125,1,126,1,127,1,128,1","“cyprus,120,1","“international,114,1","“offshore,114,1","“tasks,95,1","“the,120,1","©2008,13,1,76,1,82,1","©2009,1,1,2,1,3,1,5,1,6,1,7,1,8,1,9,1,10,1,11,1,12,1,14,1,15,1,16,1,17,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,26,1,27,1,28,1,29,1,30,1,31,1,32,1,33,1,34,1,35,1,38,1,40,1,41,1,42,1,50,1,51,1,52,1,53,1,69,1,70,1,71,1,72,1,54,1,55,1,56,1,58,1,59,1,60,1,61,1,62,1,63,1,64,1,65,1,66,1,67,1,68,1,73,1,74,1,75,1,89,1,4,1,39,1,47,1,137,1,138,1,139,1,140,1,141,1,142,1,143,1,77,1,81,1,144,1","€100,73,7,4,1,47,1,138,1,139,1,140,1,141,1","€20,73,1","00,136,3","000,4,1,6,1,29,2,44,1,45,1,47,1,73,7,75,2,84,1,86,1,87,1,88,1,89,1,90,1,91,1,92,1,93,1,94,1,95,1,96,1,97,1,98,1,100,1,102,1,103,1,104,1,108,1,109,1,106,1,107,1,123,1,110,1,111,1,112,1,113,1,114,1,115,1,116,1,117,1,118,1,119,1,120,1,121,1,122,1,125,2,126,1,127,1,128,1,129,4,130,1,131,1,132,1,133,1,134,1,135,1,136,1,138,1,139,1,140,1,141,1","000.the,73,1","05,132,1","055,29,1,44,1,75,1,84,1,87,1,88,1,89,1,91,1,92,1,93,1,94,1,95,1,97,1,98,1,100,1,103,1,108,1,109,1,106,1,107,1,123,1,110,1,111,1,112,1,114,1,115,1,116,1,118,1,122,1,125,1,128,1","1.1.2008,136,4","1.1.2008.pdf,136,4","1.471kb,8,1","10,129,3,130,1,131,1,132,2,136,3","10242111q,41,1","1061,29,1,46,1,75,1,99,1,101,1,105,1,124,1","107kb,3,1,8,1","11,129,1","11.960,136,1","113,133,1,134,1,135,1","116kb,3,1,8,1","12,129,2","13,129,2","14,129,1,134,2","1403,27,1","15,129,1,132,1,136,2","1520,29,1,75,1","156kb,3,1,8,1","16,129,1","16m,130,1","17,37,1,129,1","18,129,1","19,2,1,47,1,72,2,129,2,138,1,139,1,140,1,141,1","19.500,136,1","19.501,136,1","191,29,1,44,1,75,1","1948,37,1,130,1","1958,37,1","1960,37,1,130,1,132,1","1963,37,1,61,1,62,1,130,1","1966,108,1","1967,37,1,108,1","1968,108,1","1969,115,1,118,2","1970,115,1,119,1","1970’s,37,1","1971,118,2","1972,106,1,115,2,119,1","1973,118,3","1974,119,1","1975,37,1","1976,93,1","1977,93,2,106,1","1978,37,1,93,1,94,1,115,2","1979,94,2,114,1","1980,106,2,114,2","1981,114,1,119,1","1982,93,1,115,2","1983,86,1,89,1,123,1","1984,95,2,100,1,122,1","1985,86,2,89,1,123,2,110,2,115,2,119,1,122,1,128,2","1986,89,2,95,2,100,2,114,2,118,4,119,1,122,2","1987,84,1,122,2","1987-1992,122,1","1988,92,1,109,1,115,2,117,1","1989,84,1,90,1,123,2,109,2,110,2,117,2,128,2","1990,84,2,95,2,117,1,121,1","1991,90,2,117,2,120,1,121,2","1992,109,4,120,1,121,2,122,1","1993,92,2,122,2,125,1","1994,120,2,125,1","1996,101,1,103,1,113,1,117,2,124,1,125,2","1997,98,1,103,4,113,2,124,2,132,1","1998,92,1,95,2,98,2,111,1,113,2,116,1,124,2","1999,72,1,101,1,111,1,112,1,116,1","1st,132,1","2.7,134,1","20,73,1,95,1,129,1,136,3","200,1,1,4,4,5,2,8,3,47,4,70,1,138,4,139,4,140,4,141,4","2000,98,1,101,2,112,2,116,2,117,2,125,1,130,1,136,1","2001,92,3,95,2,98,2,101,3,107,2,110,1,111,1,112,2,116,2,122,5,128,1","2002,107,1,111,1,116,2,121,1,122,1,131,1","2003,37,1,87,2,90,2,91,2,97,1,101,2,102,1,108,2,107,3,111,1,112,2,116,2,120,1,121,1,122,2,126,1,127,1,129,3","2004,87,3,88,1,91,2,96,1,97,1,98,1,102,1,109,2,120,1,126,2,127,2,132,2","2005,88,2,95,1,96,2,97,1,98,1,102,1,103,3,108,2,111,1,112,2,124,3,132,1","2006,88,2,91,1,97,3,104,1,110,1,113,1,116,1,122,1,128,1","2007,1,2,3,1,5,1,8,1,88,4,95,3,104,2,107,1,113,1,116,1,121,2,132,1","2007pub.htm,1,4","2008,1,5,2,3,3,11,4,1,5,1,8,6,41,1,47,2,70,1,71,1,72,2,73,1,63,2,64,2,74,1,79,1,95,4,101,2,104,1,107,1,126,2,127,2,129,2,130,1,133,1,134,1,135,1,136,1,138,2,139,2,140,2,141,2,142,1,143,1","2008news.htm,2,4","2008pub.htm,3,4","2009,1,1,2,1,3,1,4,3,5,6,8,1,37,1,41,2,48,1,47,2,49,1,70,1,71,3,72,1,73,2,63,2,64,2,74,2,78,1,80,1,83,1,84,1,86,1,87,1,88,1,90,1,91,1,92,1,93,1,94,1,95,1,96,1,97,1,98,1,99,1,100,1,101,1,102,1,103,1,104,1,105,1,108,1,106,1,107,1,123,1,109,1,110,1,111,1,112,1,113,1,114,1,115,1,116,1,117,1,118,1,119,1,120,1,124,1,121,1,122,1,125,1,126,1,127,1,128,1,129,4,130,1,131,2,132,1,133,1,134,1,135,1,136,1,138,2,139,2,140,2,141,2,142,2,143,2","2009news.htm,4,4","2009pub.htm,5,4","21,129,1,133,2,135,2","22,29,1,46,1,75,1,99,2,101,2,105,2,124,2,129,5","22187,29,1,75,1","23,129,1","24,129,1","242111,41,1,130,1,131,1,132,1,134,1,136,1","24m,130,1","25,29,7,44,3,45,3,46,1,75,7,84,2,86,2,87,2,88,2,89,2,90,2,91,2,92,2,93,2,94,2,95,2,96,2,97,2,98,2,100,2,102,2,103,2,104,2,108,2,106,2,107,2,123,2,109,2,110,2,111,2,112,2,113,2,114,2,115,2,116,2,117,2,118,2,119,2,120,2,121,2,122,2,125,2,126,2,127,2,128,2,129,3,130,1,131,1,132,1,133,1,134,1,135,1,136,3","2558,130,2,131,2,132,2,133,2,134,2,135,2,136,2","26,4,2,47,2,70,1,73,1,129,1,138,2,139,2,140,2,141,2","261,134,1","262,134,1","263,134,1","264,134,2","265,134,1","266,134,2","268,134,1","27,4,1,47,1,74,1,129,1,138,1,139,1,140,1,141,1","270,134,2","271,134,1","272,134,1","273,134,5","28,4,1,47,1,129,1,138,1,139,1,140,1,141,1,142,2,143,2","28.000,136,1","28.001,136,1","284,27,1,29,1,41,1,44,1,75,1,84,1,86,1,87,1,88,1,89,1,91,1,92,1,93,1,94,1,95,1,97,1,98,1,100,1,103,1,108,1,106,1,107,1,123,1,109,1,110,1,111,1,114,1,115,1,116,1,118,1,122,1,125,1,128,1,129,1,130,1,131,1,132,1,133,1,134,1,135,1,136,1","288,134,2","29,129,1","3.417,136,1","30,119,1,129,3,136,1","301a,29,1,46,1,75,1,99,1,101,1,105,1,124,1","3095,29,1,45,1,75,1,90,1,96,1,102,1,104,1,112,1,113,1,117,1,119,1,120,1,121,1,126,1,127,1","31,129,1","3105,27,1,29,1,41,1,44,1,75,1,84,1,86,1,87,1,88,1,89,1,91,1,92,1,93,1,94,1,95,1,97,1,98,1,100,1,103,1,108,1,106,1,107,1,123,1,109,1,110,1,111,1,114,1,115,1,116,1,118,1,122,1,125,1,128,1,130,1,131,1,132,1,133,1,134,1,135,1,136,1","32,129,1","33,129,1","34,129,1","342,29,2,45,2,75,2,86,1,90,1,96,1,102,1,104,1,113,1,117,1,119,1,120,1,121,1,126,1,127,1","35,129,1","357,29,8,44,3,45,3,46,2,75,8,84,2,86,2,87,2,88,2,89,2,90,2,91,2,92,2,93,2,94,2,95,2,96,2,97,2,98,2,99,2,100,2,101,2,102,2,103,2,104,2,105,2,108,2,106,2,107,2,123,2,109,2,110,2,111,2,112,2,113,2,114,2,115,2,116,2,117,2,118,2,119,2,120,2,124,2,121,2,122,2,125,2,126,2,127,2,128,2,129,2,130,3,131,3,132,3,133,3,134,3,135,3,136,3","36,129,1","36.300,136,1","36.301,136,1","3601,29,2,38,1,75,2,130,1,131,1,132,1,133,1,134,1,135,1,136,1","373,134,1","3rd,29,1,46,1,75,1,99,1,101,1,105,1,124,1","40,6,1,130,1,131,1","4000,123,1","45,37,1","50,61,1,62,1,74,1,129,2,130,1,131,1,136,3","500,9,1,29,1,45,1,75,1","50132,29,2,38,1,75,2,130,1,131,1,132,1,133,1,134,1,135,1,136,1","565,29,1,46,1,75,1,99,1,101,1,105,1,124,1","587,29,1,44,1,75,1","587191,129,1","587309,129,1","588,29,1,44,1,75,1,84,1,87,1,88,1,89,1,91,1,92,1,93,1,94,1,95,1,97,1,98,1,100,1,103,1,108,1,106,1,107,1,123,1,109,1,110,1,111,1,112,1,114,1,115,1,116,1,118,1,122,1,125,1,128,1","60,132,3","70,129,1,136,1","71.6kb,1,1,5,2,8,2","7191,130,1,131,1,132,1,133,1,134,1,135,1,136,1","7309,130,1,131,1,132,1,133,1,134,1,135,1,136,1","765,29,2,46,2,75,2,99,2,101,2,105,2,124,2","78.3kb,3,1,8,1","79kb,3,1,8,1","8.543,136,1","800,29,2,44,1,45,1,75,2,84,1,86,1,87,1,88,1,89,1,90,1,91,1,92,1,93,1,94,1,95,1,96,1,97,1,98,1,100,1,102,1,103,1,104,1,108,1,106,1,107,1,123,1,109,1,110,1,111,1,112,1,113,1,114,1,115,1,116,1,117,1,118,1,119,1,120,1,121,1,122,1,125,1,126,1,127,1,128,1,130,1,131,1,132,1,133,1,134,1,135,1,136,1","800000,129,1","81,129,4","849,29,1,46,1,75,1,99,1,101,1,105,1,124,1","887,29,1,45,1,75,1,86,1,90,1,96,1,102,1,104,1,113,1,117,1,119,1,120,1,121,1,126,1,127,1","90,132,1,133,1,135,1,136,1","abilities,15,1,54,1","ability,9,1,48,1","able,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,27,1,132,1,133,1,134,2","abolishing,131,1","aboutus.htm,6,4","abroad,123,1,110,1,125,1,128,1,130,2,131,2","absolute,133,1","abstain,134,1","abuse,34,1,129,1","abuses,129,1","academic,15,1,54,1,68,1","academy,92,1,101,1","accept,67,2,68,1,130,1,131,1,132,1,133,1,134,1,135,1,136,1","acceptance,129,1","accepted,67,1,129,1","access,50,1,61,1,62,1,129,2","accession,131,1,132,2","accident,42,1,90,1,112,1,126,1,127,1","accidents,42,4,104,1","accolades,9,6,37,1,48,1,63,1,64,1","accordance,41,1,50,1,72,1,73,1,67,1,129,1,132,1","according,129,2","account,73,1,129,2,133,2,134,2","accountant,106,1","accountants,6,1,65,1,106,2,130,1","accounting,6,3,7,12,26,1,28,1,35,1,59,1,63,1,64,1,66,1,106,1","accounts,60,1,134,2","accserv.htm,7,4","accuracy,67,2","accused,117,1","achieve,42,1,66,1","achievement,39,1,137,1","achieving,42,1,130,1","achilleas,6,1,78,1,106,7,136,1","achilleasemilianou.htm,106,4","acknowledged,9,1,37,1,48,1,61,1,62,1,130,1,131,1,132,2,133,1,134,1,135,1,136,1","acquire,131,1","acquires,131,1","acquis,131,1,132,1","acquisition,17,1,18,1,19,5,20,2,21,1,22,1,23,1,24,2,25,2,34,1,60,1,84,2,88,1,92,1,93,2,95,2,103,1,107,2,109,1,110,2,111,1,114,1,115,1,116,1,118,1,124,1,121,1,122,1,128,2","acquisition-related,19,1","acquisitions,16,1,30,1,32,1,39,1,65,1,87,1,92,1,97,1,109,2,111,1,114,1,116,1,124,1,137,1","across,30,1,109,2","act,28,1,59,1,67,1,118,1,122,1,129,2,130,2,132,1,133,1","acted,84,1,93,1,95,2,115,1,119,1,120,1,122,1,129,1,133,1","acting,67,1,88,1,89,1,103,1,107,1,129,2,133,1","action,27,1,129,4","actions,42,3,129,3","active,61,1,62,1,129,1,131,1","actively,132,1","activities,61,2,62,2,66,2,131,1,136,3","activity,48,1,129,10","activity.we,40,1","acts,117,1,118,1,129,2,134,1","actual,133,1,135,2","ad,42,1","adam,11,1,78,1,80,1,107,7","adam@demetriades.com,107,1","adamemilianou.htm,107,4","adapt,67,1","added,129,1,132,3","addition,42,1,72,1,123,1,129,3,131,1,135,2","address,27,1,29,3,39,1,50,3,75,3,130,2,131,2,132,2,133,2,134,2,135,2,136,2,137,1","addresses,129,2","addressing,129,1","adequate,129,1","adjudicated,129,2","adjudication,129,1","adjudicator,129,2","administered,42,1","administration,39,1,51,1,86,1,87,1,91,1,92,1,101,1,110,1,116,1,128,1,131,1,132,1,137,1","administrations,16,2,132,1","administrative,42,2,86,1,94,1,95,1,96,2,101,2,112,2,113,1,114,1,117,1,119,1,121,3,129,6","administrators,115,1","admiralty,39,1,42,1,98,1,113,2,118,1,120,3,122,1,137,1","admitted,84,1,86,1,87,1,88,1,89,1,90,1,91,1,92,2,93,1,94,1,95,1,96,1,97,1,98,1,100,1,101,1,102,1,103,1,104,1,108,1,106,1,107,1,123,1,109,1,110,1,111,1,112,1,113,1,114,1,115,1,116,2,117,1,118,1,119,1,120,1,124,1,121,1,122,1,125,1,126,1,127,1,128,1","adopt,71,1","adopted,73,1","adopting,130,1","adoption,102,1","advanced,130,1","advantage,130,1","advantageous,130,1","advantages,130,2","adversely,73,1","advertised,134,1","advertisement,134,1","advice,14,1,17,1,22,1,39,1,41,3,48,1,55,2,60,1,61,4,62,4,63,1,65,1,66,2,67,4,84,1,93,1,109,1,129,2,130,1,131,1,132,1,133,1,134,1,135,1,136,1,137,1","advices,91,1","advise,16,1,18,1,19,2,20,2,21,2,22,2,23,2,24,2,25,3,30,1,31,1,32,1,34,1,40,1,42,8,51,1,52,1,60,1,65,4,66,1,114,1","advised,37,1,60,1,114,1,129,1","adviser,10,1,12,1,13,1,49,1,56,1,82,1","advisers,39,1,48,1,129,1,137,1","advises,21,1,84,1,90,1,93,1,106,1,123,2,114,1,117,1","advising,16,1,51,1,55,2,60,1,65,1,84,1,93,1,94,1,98,1,108,1,123,1,109,2,111,1,125,1","advisor,37,2,95,2,111,1","advisors,42,2,129,1,130,1","advisory,52,1","advocate,84,1,86,1,87,1,88,1,89,1,90,1,91,1,92,2,93,1,94,1,95,4,96,1,97,1,98,1,100,1,101,1,102,1,103,2,104,1,108,1,123,1,110,1,111,1,112,1,113,1,114,1,115,1,116,1,117,1,118,1,119,2,120,1,124,1,121,1,122,3,125,1,126,1,127,1,128,1","advocates,39,1,41,1,130,1,131,1,132,1,133,1,134,1,135,1,136,1,137,1","affairs,110,2,128,2,134,2","affect,65,1,129,3,133,1","affected,73,1,132,1","affects,129,2","affiliate,6,1,106,1","affiliated,6,1,41,3,66,1,106,1","afforded,129,2","affords,130,1","affreightment,16,1","africa,130,1","aftermath,132,1","against,95,1,129,4,133,4,135,4,136,2","agapiou,11,1,37,1,76,1,77,1,79,1,80,1,81,1,86,6,110,6,128,6,144,1","age,132,1,133,1","agencies,14,1,23,2,52,1","agency,30,1,129,3,130,1","agent,26,1,35,1,123,1","agents,52,1","agias,29,1,46,1,75,1,99,1,101,1,105,1,124,1","agis,11,1,76,1,79,1,80,1,110,8,128,8","agis@demetriades.com,110,1,128,1","agisagapiou.htm,110,4","agree,129,1,133,1","agreed,129,1","agreement,16,1,42,1,60,1,74,2,129,2,133,1,134,1,142,3,143,3","agreements,16,2,34,1,72,1,60,1,65,1,84,1,87,1,91,1,92,1,93,1,103,1,117,1,118,1,122,1,125,1,129,11,133,1,135,1","agricultural,129,1","ahead,131,1","aid,34,1,41,1,132,4","aija,116,1","aim,27,1,66,1,116,1,130,1","aimed,70,1","air,129,3","aircraft,20,1","airports,23,1,129,1","alert,129,1","alex@demetriades.com,111,1,133,1","alexandos,11,1,76,1,79,1,80,1","alexandros,111,9,133,1","alexandros’,111,1","alexeconomou.htm,111,4","alia,123,1,129,1","aligned,131,1","alignment,132,1","alleged,129,2","allen,107,2","alliances,132,1","allocation,129,1","allow,130,1,132,1","allowed,129,2","allowing,132,1","allows,133,1","ally,133,1","almost,65,1,66,1,130,3,131,1","alongside,69,1","already,72,1,129,1,132,1","alterations,134,1","alternative,42,1,131,1","alternatively,41,1","although,98,1,129,1,132,4","always,15,1,37,1,54,1,129,1,132,1","amanda,76,1,79,1,81,1,112,6,144,1","amanda@demetriades.com,112,1","amanda’s,112,1","amandac.htm,112,4","ambassador,142,1,143,1","amend,28,1,59,1","amended,41,1,67,1,132,2","amending,132,1","amendments,28,1,59,1,129,1,130,1,132,3","america,130,1","amnesty,129,2","among,134,1","amongst,96,1,104,1,111,1,130,1","amount,132,1,136,2","amounts,136,1","analyse,131,1","anastasiou,11,1,77,1,80,1,91,6","andreas,76,1,79,1,81,1,90,1,113,7,144,1","andreas@demetriades.com,113,1","andreasch.htm,113,4","andselective,37,1","ankeane@demetriades.com,84,1","announce,70,1","annual,132,1","anonymity,129,1","anorthosis,114,1","another,67,1,129,1,131,3,133,1,134,1,136,1","answer,129,1,135,1","anthia,11,1,77,1,80,1,84,8","anthia’s,84,1","anthiakeane.htm,84,4","anti-competitive,34,2","anti-money,55,1","antitrust,88,1,97,1,109,1","anti-trust,42,1","anyone,129,1,130,1,131,1,132,1,133,1,134,1,135,1,136,1","anything,134,1","ap,133,1","apart,29,1,46,1,75,1","apelis,27,1","apparent,129,1","appeal,129,3","appealed,129,1","appealing,129,1","appeals,68,1,121,1","appearances,122,1","appeared,95,3,119,1,121,1","appears,113,1,120,2,130,1","appellate,122,1","applicable,50,1,67,2,74,1,129,1,130,1,131,1","applicant,129,20","applicants,33,1,129,1","application,21,1,26,1,35,1,88,1,97,1,129,5,130,4,131,3,132,1,136,1","applications,33,1,42,1,52,1,55,1,102,1","applied,129,2,130,1","applies,50,1,129,1,132,2","apply,15,2,33,1,38,7,53,1,54,2,63,1,64,1,67,1,68,1,69,1,74,1,129,8,131,1,132,2,136,2","applying,129,2","appoint,28,1,59,1,134,1","appointed,95,1,122,2,129,1,134,1","appointment,133,2,134,3","approach,27,1,129,2","approaching,129,1","appropriate,27,1,42,1,71,1","approvalsfor,52,1","approved,132,2","approximately,61,1,62,1","apr,4,3,47,3,73,1,74,1,138,3,139,3,140,3,141,3,142,1,143,1","april,95,1,142,1,143,1","arab,130,1","araouzos,42,1,76,1,79,1,81,1,117,6,144,1","araouzos@demetriades.com,117,1","arbitral,42,1","arbitration,39,1,42,4,90,1,113,2,114,1,117,1,119,2,120,1,134,1,137,1","arbitrations,42,2","arbitrator,119,1","arbitrators,42,1,123,1,115,2","arch,27,1,41,1","architect,37,1","area,17,2,40,1,42,3,61,2,62,2,84,1,93,1,102,1,132,1","areas,6,1,15,1,42,2,48,1,54,1,63,2,64,1,65,2,66,1,84,1,86,1,87,1,88,1,89,1,90,1,91,1,92,1,93,1,94,1,95,1,96,1,97,1,98,1,100,1,101,1,102,1,103,1,104,2,108,1,106,1,107,1,123,1,109,2,110,1,111,1,112,2,113,2,114,1,115,1,116,1,117,1,118,1,119,1,120,2,124,1,121,1,122,1,125,2,126,2,127,2,128,1,132,1","areas.to,17,1,61,1,62,1","arguments,129,1","arise,27,1,42,2,67,2","arising,42,1","aristotle,90,1","arrangements,16,1,30,1,72,1,89,1,103,1,118,1","arrangers,14,1","arrest,118,1","arrests,118,1","arrival,129,1","arrive,129,1","article,129,5,130,6,131,5,132,6","articles,26,1,35,1,103,1,123,1,111,1,115,1,119,1,120,1,125,1,134,1","articles.htm,8,4","ask,129,2","aspect,66,1","aspects,16,1,17,2,18,2,19,2,20,2,21,3,22,2,23,2,24,2,25,3,30,1,31,1,32,2,34,1,40,1,52,1,65,1,86,1,92,1,123,1,111,1,115,1,117,1","assault,42,1","assessing,129,1","assessment,129,1","assessments,65,1,129,2","asset,18,1,19,1,20,7,21,1,22,1,23,1,24,1,25,1,42,2,51,1,60,1,65,1,88,1,92,1,95,1,103,1,107,1,109,2,110,1,111,1,114,1,115,1,116,1,117,1,118,1,119,1,120,1,124,1,122,1,128,1,133,7,135,2","assets,24,1,42,1,51,1,73,1,74,1,134,1","assignment,60,1","assist,42,1,60,1","assistance,60,1,61,1,62,1","assisted,114,1,116,1,129,1","assisting,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,89,1,100,1,116,1","assize,95,1,122,1","associate,7,1,11,8,12,1,63,1,64,1,76,1,78,1,77,22,79,1,80,9,81,6,83,4,84,3,86,3,87,3,88,3,89,3,90,4,91,3,92,3,93,3,94,3,95,3,96,3,97,4,98,4,99,2,100,3,101,5,102,3,103,4,104,3,105,2,108,2,107,1,123,1,109,1,110,1,111,1,112,2,113,1,114,1,115,2,116,2,117,2,118,3,119,1,120,1,124,1,121,3,122,1,125,1,126,1,127,1,128,1,132,1,133,1,134,1,135,1,144,6","associated,42,1","associates,101,1,129,1","association,26,1,27,1,35,1,41,1,86,1,95,1,106,1,123,1,114,2,115,2,116,1,119,1,122,2,125,1,129,1","associations,124,1","assume,133,1","athens,89,1,93,1,94,1,96,1,100,1,108,1,123,1,114,1,115,1,119,1,121,1","attach,133,1,135,1","attached,133,2,135,2","attachment,133,1,135,1","attend,28,2,59,2","attention,118,1","attorney,95,2,101,1,135,1","attorney-at-law,111,1","attract,130,1","audit,7,2,106,1","august,130,1","author,95,1","authored,103,1,111,1","authorisation,129,2","authorised,129,1","authorities,34,1,52,1,72,2,61,2,62,2,88,1,89,1,97,1,129,4,131,1","authority,121,1,129,4","availability,26,1,35,1","available,41,3,73,1,129,1,130,1","availing,130,1","ave,29,1,46,1,75,1,99,1,101,1,105,1,124,1,129,1","avenue,27,1,29,1,41,1,44,1,75,1,84,1,86,1,87,1,88,1,89,1,91,1,92,1,93,1,94,1,95,1,97,1,98,1,100,1,103,1,108,1,106,1,107,1,123,1,109,1,110,1,111,1,114,1,115,1,116,1,118,1,122,1,125,1,128,1,130,1,131,1,132,1,133,1,134,1,135,1,136,1","aver,133,1","aviation,109,1,114,1","avoid,74,1,129,1","avoided,73,1","avoiding,32,1","award,129,2","awards,9,6,37,1,42,1,48,1,63,1,64,1","awards.htm,9,4","aware,50,1,132,1","ayiomamitis,77,1,81,1,96,6,144,1","b.a,95,1,109,1,122,1","b.l,109,1","b.o.t,121,1","bachelor,86,1,90,1,96,1,102,1,104,1,123,1,119,1,121,1","background,15,1,33,1,54,1,68,1,89,1,119,1,132,1","backgrounds,15,1,54,1","balance,69,1","bank,4,1,47,1,72,3,73,8,103,1,116,1,136,1,138,1,139,1,140,1,141,1","bankers,130,1","banking,2,1,14,1,17,1,18,9,19,5,20,5,21,5,22,10,23,5,24,5,25,5,30,1,31,1,32,1,34,1,39,1,40,1,42,2,48,1,47,1,51,2,52,1,72,7,55,2,63,2,64,1,65,1,86,2,87,1,88,2,90,2,92,1,95,1,96,2,97,1,101,1,102,2,103,3,104,1,108,2,107,2,109,2,110,2,111,1,112,2,113,1,114,2,115,2,117,2,118,1,119,1,120,1,124,2,121,1,122,2,126,2,127,2,128,2,130,2,137,1,138,1,139,1,140,1,141,1","bankruptcy,39,1,86,1,137,1","banks,14,1,19,1,23,1,24,1,30,1,31,1,42,2,73,2,60,2,61,1,62,1,65,2,103,1,114,1,118,1,122,1,132,1,136,1","bar,27,1,41,1,84,1,86,2,87,1,88,2,89,1,90,1,91,1,92,2,93,1,94,1,95,1,96,1,97,1,98,1,100,1,101,1,102,1,103,2,104,1,108,1,107,1,123,1,109,1,110,1,111,1,112,3,113,3,114,1,115,1,116,2,117,3,118,3,119,1,120,1,124,3,121,1,122,3,125,1,126,1,127,1,128,1","bareboat,16,1,60,1,89,1","bargain,129,1","bargaining,129,1","bargains,129,1","barrister,112,1,113,1,117,1,118,1,124,1,122,1","barrister-at-law,109,1","barristers,39,1,137,1","base,3,1,8,1,113,1,129,1,130,9","based,61,1,62,1,66,1,130,2,131,1","basic,42,1,129,1,133,1","basically,132,1","basis,41,1,42,2,67,1,129,6,130,1,132,2","bearing,129,1","became,37,3,118,1,122,1","become,42,1","becomes,133,1","beginning,118,1","begins,129,1","behalf,42,2,50,1,95,2,107,1,122,1,129,1,136,1,142,1,143,1","behaviour,34,1","believe,68,1,69,1","beneficial,74,1,134,1","benefit,129,1,132,1","benefits,131,1","best,63,5,129,2,130,1,131,1,133,4","better,70,1","between,2,1,16,1,42,1,47,1,72,7,69,1,74,1,129,8,130,1,133,2,135,1,138,1,139,1,140,1,141,1,142,2,143,2","bid,19,1","bilateral,22,1","bi-lateral,60,1","bill,73,2","bills,95,1,118,1","binding,129,2","black,130,1","blacklist,4,1,47,1,74,5,138,1,139,1,140,1,141,1,143,4","black-list,74,1","blank,135,1","block,129,2","board,27,3,28,1,59,1,86,1,115,1,124,4,131,1,132,1","boarding,130,1","bockius,116,1","bodies,42,1,48,1,52,1,55,1,109,1,120,1","body,129,1","bonds,14,1,22,1,25,1","bondy,142,1,143,1","book,7,1,95,1","book-profits,136,1","books,28,1,59,1,129,2","borrower,133,2","borrowers,19,1,24,1,107,1","borrowings,114,1","both,16,1,22,1,40,1,42,2,73,1,65,1,84,1,93,1,95,1,103,1,123,1,111,1,114,1,124,1,122,1,129,5,133,1","box,29,3,38,1,75,3,130,1,131,1,132,1,133,1,134,1,135,1,136,1","bpp,112,1","branches,130,1","breach,130,1","breeder,40,1","briefing,133,2,134,3,135,2,136,3","bringing,63,1","bristol,88,1,97,1,107,1","broad,42,1,60,1,69,1,89,1,119,1","broadening,132,1","brokers,31,1,42,2,123,1","brookes,98,1","browser,1,1,2,1,3,1,4,1,5,1,6,1,7,1,8,1,9,1,10,1,11,1,12,1,13,1,14,1,15,1,16,1,17,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,26,1,27,1,28,1,29,1,30,1,31,1,32,1,33,1,34,1,35,1,37,1,38,1,39,1,40,1,41,1,42,1,48,1,47,1,49,1,50,3,51,1,52,1,53,1,54,1,70,1,71,1,72,1,73,1,55,1,56,1,58,1,59,1,60,1,61,1,62,1,63,1,64,1,65,1,66,1,67,1,68,1,69,1,74,1,75,1,76,1,78,1,77,1,79,1,80,1,81,1,82,1,83,1,84,1,86,1,87,1,88,1,89,1,90,1,91,1,92,1,93,1,94,1,95,1,96,1,97,1,98,1,99,1,100,1,101,1,102,1,103,1,104,1,105,1,107,1,108,1,106,1,123,1,109,1,110,1,111,1,112,1,113,1,114,1,115,1,116,1,117,1,118,1,119,1,120,1,124,1,121,1,122,1,125,1,126,1,127,1,128,1,137,1,138,1,139,1,140,1,141,1,142,1,143,1,144,1","brussels,95,1,101,1","build,16,3,60,1,132,1","builders,42,1","building,61,1,62,1,103,1","built,39,1,137,1","burden,129,3,130,1","business,7,1,17,1,39,1,41,1,42,3,71,1,73,1,66,3,67,1,89,1,110,1,114,1,124,2,125,1,128,1,129,3,130,3,132,2,134,2,136,1,137,1","business.we,17,1","buyer,133,1","buyouts,19,1","byassociate.htm,77,4","byconsultant.htm,78,4","bydepartment.htm,10,4","bypartner.htm,11,4,79,4","byposition.htm,12,4","bypractice.htm,13,4","c.41,134,1","c£,136,1","c£5000,136,1","c£7000,136,1","c-438,132,1","cacoyanni,76,1,79,1,81,1,112,6,144,1","cacoyannis,37,1,95,1,108,1,112,1,118,1,121,1,122,1","cacoyiannis,117,1","calculated,129,1,132,2","calibre,27,1","call,134,2","called,61,1,62,1,112,1,113,1,117,1,118,1,124,1,122,1,134,1","cambridge,117,2,122,1","campaign,132,1","canada,130,2","cannot,129,1","canterbury,95,1,122,1","cap,41,1,133,1,134,1,135,1","cap.149,135,1","capability,42,1","capacity,16,1,26,1,35,1,135,1","capital,3,1,8,1,14,8,17,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,2,30,2,31,1,32,1,34,1,39,1,40,1,48,1,51,1,52,1,55,1,63,2,64,1,65,2,66,1,88,1,92,1,109,2,110,1,111,1,114,1,115,2,116,1,124,1,125,1,128,1,130,6,131,2,136,13,137,1","capitalm.htm,14,4","captive,114,1","care,67,1,102,1","career,53,2,68,1","careers,15,6,33,1,38,1,53,6,54,6,63,1,64,1,68,6,69,1","careers.htm,15,4","carefully,37,1,41,1,68,1","cargo,42,1","carried,129,1,132,1,136,2","carried-out,132,1","carry,129,3","carrying,129,1,134,1","carry-on,132,1","cartel,5,1,8,1,34,1,129,28","cartels,129,4","cas,114,1","case,129,9,132,4,133,1,134,1,135,2","cases,34,1,42,1,65,1,86,2,95,3,96,2,102,1,104,1,112,1,117,2,118,1,119,1,122,2,129,2,130,4,131,3","casualty,132,1","categories,129,2","categorisation,132,1","cause,67,1","cbos,31,1","cdos,31,1","cease,134,2","cent,129,5","central,72,3,114,1,116,1,130,2","centre,29,1,37,2,46,1,48,1,75,1,99,1,101,1,105,1,124,1,130,3,131,2","centres,37,1,132,1","certain,129,3,130,3,131,2,132,1,133,1","certificate,26,1,35,1,135,1","certificates,61,1,62,1,133,2,135,1","certified,106,2,135,1","certify,28,1,59,1","cfo,106,1","chairman,110,1,114,1,128,1,129,1","challenged,133,1","challenging,65,1,68,1","chamber,98,1,124,2","chambers,9,1,29,1,45,5,75,1,90,1,96,1,102,1,104,1,112,1,113,1,117,1,119,1,120,1,121,1,126,1,127,1","change,28,1,50,2,52,1,71,1,59,1,129,2,132,1,136,3","changes,28,1,59,1","changing,132,1","channel,130,1","channelled,130,1","channelling,130,1","chapter,114,1,129,2","character,131,1","characterised,20,1","characteristics,60,1","charalambous,76,1,79,1,81,1,113,6,144,1","charge,132,1,133,12,135,6","chargee,133,5","charger,133,1","charges,3,1,8,1,28,1,59,1,60,1,133,4,135,2","charges.pdf,133,4","charges.pub,133,4","chargor,133,2","charis,77,1,81,1,86,8,144,1","charis@demetriades.com,86,1","charisagapiou.htm,86,4","charitable,51,1","charliaos,142,2,143,2","charter,60,1,132,1","chartered,106,1,115,1,132,1","charterers,42,1,61,1,62,1","chartering,61,1,62,1,89,2,123,1","chartering-in,132,1","charterparties,98,1,118,1","charters,16,1","chatzipapa,77,1,81,1,90,6,144,1","chief,78,1,106,3,136,1","children,42,1,130,1","china,130,1","choice,39,1,68,1,129,1,137,1","choose,17,1,42,1,50,1,61,1,62,1,129,1","choosing,68,1","chr,129,2","chri,114,1","chris,11,1,17,1,76,1,79,1,80,1,114,8,134,1,135,1","chris@demetriades.com,114,1,134,1,135,1","chrisgeorghiades.htm,114,4","christina,11,1,77,1,80,1,87,8","christinap@demetriades.com,87,1","christinapapa.htm,87,4","christodoulou,11,1,42,1,76,3,79,3,81,3,119,6,120,6,126,6,127,6,144,3","christos,11,1,17,1,37,1,76,1,79,1,80,1,115,9,130,1,131,1","christos@demetriades.com,115,1,130,1,131,1","christosmavrellis.htm,115,4","chrys,130,1,131,1,132,1,136,1","chrysses,1,2,2,2,3,2,4,4,5,2,6,3,7,2,8,2,9,2,10,2,11,3,12,2,13,2,14,2,15,4,16,2,17,2,18,2,19,2,20,2,21,2,22,2,23,2,24,2,25,2,26,2,27,3,28,2,29,2,30,2,31,2,32,2,33,2,34,2,35,2,37,10,38,3,39,9,40,2,41,13,42,3,48,3,47,4,49,2,50,3,51,2,52,6,53,3,54,4,70,9,71,9,72,2,73,2,55,2,56,2,58,2,59,2,60,2,61,2,62,2,63,8,64,2,65,2,66,2,67,2,68,2,69,3,74,2,75,2,76,2,78,2,77,3,79,2,80,3,81,2,82,2,83,2,84,3,86,3,87,4,88,12,89,3,90,3,91,4,92,4,93,3,94,3,95,4,96,3,97,4,98,3,99,2,100,3,101,3,102,3,103,4,104,3,105,2,107,3,108,4,106,4,123,4,109,4,110,4,111,4,112,4,113,4,114,4,115,4,116,4,117,4,118,4,119,4,120,4,124,3,121,4,122,5,125,4,126,4,127,4,128,4,129,5,130,1,131,1,132,1,133,3,134,2,135,2,136,1,137,9,138,4,139,4,140,4,141,4,142,2,143,2,144,2","chryssesd.htm,88,4","chryssesd@demetriades.com,88,1,133,1","cipa,130,1","circles,131,1","circum,133,1","circumstances,21,1,129,2","cis,130,2","civil,42,1,95,2,101,1,104,1,119,1,121,1,122,1,129,6","claims,42,2,90,1,112,2,118,2,119,1,126,1,127,1,129,2","class,129,3","clear,73,1","clearances,34,1","clearly,129,1","clerides,121,1","client,14,1,17,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,30,1,31,1,32,1,34,1,39,1,40,1,51,6,52,1,55,1,63,1,64,1,65,1,69,1,86,1,87,1,92,1,101,1,102,1,103,1,108,1,109,1,112,1,113,1,114,1,115,1,117,1,137,1","client’s,42,1","clients,6,2,16,1,18,1,19,1,20,2,21,1,22,2,23,1,24,1,25,1,27,1,31,1,40,1,42,5,48,1,52,1,70,1,71,1,55,3,61,1,62,1,65,1,66,4,84,2,88,1,89,1,93,2,100,1,108,1,106,2,123,1,120,1","clients.we,48,1","clients’,39,1,42,1,137,1","climate,132,1","clos,31,1","close,52,1,66,1","closely,16,1,51,1,61,1,62,1","closings,61,1,62,1","club,114,1,118,1","clubs,61,1,62,1","co,1,2,2,2,3,2,4,2,5,2,6,4,7,3,8,2,9,2,10,2,11,2,12,2,13,2,14,2,15,4,16,2,17,2,18,2,19,2,20,2,21,2,22,2,23,2,24,2,25,2,26,2,27,3,28,2,29,2,30,2,31,2,32,2,33,2,34,2,35,2,37,7,38,3,40,2,39,6,41,12,42,2,48,3,47,2,49,2,50,3,51,2,52,6,53,3,54,4,70,2,71,4,72,2,73,2,55,2,56,2,58,2,59,2,60,2,61,2,62,2,63,6,64,2,65,2,66,4,67,2,68,2,69,3,74,2,75,2,76,2,78,2,77,2,79,2,80,2,81,2,82,2,83,2,84,3,86,3,87,4,88,4,89,3,90,4,91,4,92,4,93,3,94,3,95,6,96,3,97,4,98,4,99,2,100,3,101,3,102,3,103,5,104,3,105,2,107,3,108,5,106,5,123,4,109,4,110,4,111,4,112,5,113,4,114,4,115,5,116,4,117,5,118,5,119,4,120,4,124,4,121,5,122,6,125,4,126,4,127,4,128,4,129,7,130,2,131,2,132,2,133,2,134,2,135,2,136,2,137,6,138,2,139,2,140,2,141,2,142,2,143,2,144,2","co.llc,6,1,42,1","coa’s,123,1","co-author,122,1","coerced,129,1","cohesive,37,1,69,1","collar,42,1","collateral,31,1","collect,50,1,129,1","collected,50,1","collective,40,1,39,1,65,1,137,1","college,84,1,87,1,95,1,98,1,109,1,114,1,115,1,116,1,120,1,124,1","collegial,68,1","com,134,3,135,1","combine,65,1","combined,48,1","combining,37,1","come,73,1,129,3,130,1","coming,132,1","commence,134,2","commencement,129,1,134,2","commences,129,1","comment,41,1","commerce,124,2,129,1","commercial,10,1,11,17,13,1,14,2,16,8,17,9,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,30,2,31,1,32,1,34,1,40,2,39,2,42,6,48,1,51,1,52,1,55,1,60,2,61,10,62,10,63,3,64,3,65,6,66,2,67,1,68,1,76,7,78,3,77,9,79,7,80,21,81,1,83,1,84,2,86,2,88,2,89,2,90,1,91,2,92,1,93,1,96,1,97,2,98,2,101,1,102,1,103,1,104,1,108,1,123,2,109,1,110,2,112,1,113,1,114,2,115,2,117,2,119,3,120,1,124,1,121,2,122,2,125,1,126,1,127,1,128,2,129,1,132,3,137,2,142,1,143,1,144,1","commercial@demetriades.com,130,1,131,1,132,1,133,1,134,1,135,1,136,1","commercialise,67,1","commission,88,1,111,1,129,2,132,4","commissioner,101,1,110,1,128,1","commit,129,2","commitment,39,1,48,1,70,1,68,1,69,1,137,1","commitments,130,1","committed,33,2,42,1,50,1","committee,27,1,110,1,114,1,119,1,128,1,129,1","committees,95,2,110,1,128,1","committing,132,1","commodities,122,1","commodity,31,1","common,30,1,130,1,131,1,132,1","common-sense,68,1","commship.htm,16,4","communautaire,131,1","communicating,55,1","communications,95,2,115,1","communities,48,1","community,34,1,132,6","communityshare,132,1","community-share,132,2","compa,134,2","companies,6,1,7,1,14,1,17,1,26,5,28,3,30,1,31,1,35,5,37,1,42,3,59,3,60,1,65,2,66,1,74,1,87,2,91,1,95,1,100,2,109,1,114,5,115,3,117,1,124,3,125,2,129,1,130,14,131,6,132,5,133,2,134,4,135,1,136,4","company,3,1,5,1,6,5,7,2,8,2,11,1,13,1,14,1,16,1,17,9,18,1,19,1,20,1,21,2,22,1,23,1,24,1,25,1,26,9,28,17,30,1,31,1,32,1,34,1,35,9,40,1,39,1,41,1,42,2,48,1,51,1,52,1,71,1,55,1,59,17,60,1,61,1,62,1,63,3,64,3,65,1,66,2,91,1,92,1,97,1,100,1,103,2,109,1,110,1,114,1,115,2,119,1,120,1,124,1,128,1,130,10,131,41,132,3,133,3,134,20,135,5,136,16,137,1","company&amp,86,1,90,1,96,1,101,1,102,1,104,1,112,1,113,1,117,1,119,1,120,1,121,1,126,1,127,1","company.htm,17,4","company.pdf,131,4,134,4","company.pub,134,4","company2.htm,18,4","company3.htm,19,4","company4.htm,20,4","company5.htm,21,4","company6.htm,22,4","company7.htm,23,4","company8.htm,24,4","company9.htm,25,4","comparative,122,1","compared,130,1","compelled,129,1","compensation,121,1,134,2","compete,132,1","competence,129,1","competition,14,1,17,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,30,2,31,1,32,1,34,10,40,1,39,2,42,1,48,1,51,1,52,1,55,1,63,1,64,1,65,1,88,1,97,1,109,1,111,5,114,1,115,1,129,26,137,2","competitive,132,2","compformation.htm,26,4","compile,50,1","compiling,67,1","complaint,27,5,129,2","complaints,27,6,41,2,50,1,67,1","complaints.htm,27,4","complement,15,1,54,1","complete,6,1,7,1,129,1","completeness,67,1","completing,61,1,62,1","completion,61,1,62,1,129,1","complex,16,1,20,1,25,1,39,1,42,4,52,1,60,1,117,1,118,1,137,1","compliance,14,1,17,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,28,1,30,1,31,1,32,1,34,1,40,1,51,2,52,1,55,11,59,1,63,1,64,1,65,1,88,1,92,1,97,1,107,1,123,1,109,2,110,1,111,1,114,2,115,1,116,1,124,1,125,1,128,1","complies,28,1,59,1","comply,16,1,89,1,129,2","composed,132,1","comprehensive,17,1,48,1,65,1","comprise,61,1,62,1","comprises,17,1,61,1,62,1,65,1,129,2","compsecrserv.htm,28,4","compulsory,95,1,121,1","computation,7,2","computer,67,2","computer’s,50,1","computerised,7,1","con,134,1","concentrations,129,1","concept,133,2,135,1","concern,50,1","concerned,129,5,132,1,133,1","concerning,42,1,95,1,121,1,122,1,129,1,132,1","concerted,129,6","conclusion,72,1,129,3,132,1","conditional,22,1","conditions,30,1,129,7,130,2,131,2,132,1,133,1","conduct,95,1,129,7,134,2","conducting,69,1","conference,122,1","conferences,95,1,103,1,111,1,115,1,122,1,129,1","confidence,6,1,73,1,132,1","confidentiality,129,4","confirmed,42,1","confirming,135,1","conglomerates,120,1","conjunction,130,1","connection,14,1,25,1,60,1,87,1,89,1,92,1,103,1,129,2","consent,67,1,130,1,131,1,132,1,133,1,134,1,135,1,136,1","consequences,65,1","consequently,50,1","conservative,73,1","consider,33,1,129,4","considerable,66,1,87,1,88,1,92,1,97,1,103,1,108,1,106,1,118,1,122,1","consideration,72,1,132,1,133,1","considerations,21,1","considered,69,1,129,2,131,1,136,1","considering,131,1","consist,6,1","consistently,9,1,48,1","consortia,129,1","constantinides,6,1,76,1,79,1,80,1,125,6","constantinidou,61,1,62,1,76,1,79,1,83,1,118,6","constitute,67,2,130,1,131,1,132,1,133,1,134,1,135,1,136,1","constituted,41,1","constitution,28,1,59,1,91,1,92,1","constitutional,28,3,59,3,101,1,112,1,121,1","construc,135,1","constructed,7,1,132,1","construction,39,1,42,2,60,2,113,1,114,1,117,3,137,1","constructive,27,1,133,1,135,1","consultancy,106,1,131,1","consultant,11,2,12,1,37,1,41,1,63,1,64,1,76,1,78,5,77,1,79,1,80,3,92,1,107,3,108,3,109,3","consultants,118,1,122,1,130,1,131,1,132,1,133,1,134,1,135,1,136,1","consultations,129,1","consulted,117,1","contact,1,1,2,1,3,1,4,1,5,1,6,3,7,1,8,1,9,1,10,1,11,1,12,1,13,1,14,1,15,1,16,1,17,2,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,26,1,27,1,28,1,29,7,30,1,31,1,32,1,33,1,34,1,35,1,37,1,38,1,40,1,39,1,41,2,42,2,48,1,47,1,49,1,50,1,51,1,52,1,53,1,54,1,70,1,71,1,72,1,73,1,55,1,56,1,58,1,59,1,60,1,61,2,62,2,63,1,64,1,65,1,66,1,67,1,68,1,69,1,74,1,75,3,76,1,78,1,77,1,79,1,80,1,81,1,82,1,83,1,84,3,86,3,87,3,88,3,89,3,90,3,91,3,92,3,93,3,94,3,95,3,96,3,97,3,98,3,99,3,100,3,101,3,102,3,103,3,104,3,105,3,107,3,108,3,106,3,123,3,109,3,110,3,111,3,112,3,113,3,114,3,115,3,116,3,117,3,118,3,119,3,120,3,124,3,121,3,122,3,125,3,126,3,127,3,128,3,129,1,130,1,131,1,132,1,133,1,134,1,135,1,136,1,137,1,138,1,139,1,140,1,141,1,142,1,143,1,144,1","contactus.htm,29,4","contained,41,1,67,2","contains,67,1,129,2","contemporary,111,1","content,50,1,67,6","contentious,21,2,40,1,65,2,88,1,97,1","contents,130,1,131,1,132,1,133,1,134,1,135,1,136,1","context,41,1,65,1,129,1","continuance,129,1,134,1","continuation,133,1","continue,134,1","continued,132,2","continues,114,1,129,4,130,1,134,1","continuity,129,1","continuous,129,3","contract,22,1,113,1,121,1,126,1,127,1,129,1,135,1","contracting,130,2","contractors,60,1","contracts,16,4,30,1,32,1,61,1,62,1,92,1,95,1,123,1,129,2","contractual,42,1,50,1,135,1","contrary,130,1,134,1","contrast,132,1","contravention,129,1","contributed,119,1,120,1,130,3","contributes,114,1,129,1","contributing,129,1","contribution,66,1,130,1,131,5","contributions,66,1","contributors,130,1","control,34,1,61,1,62,1,88,1,97,1,129,1,132,2","controlled,37,1,130,1,131,1,132,1,136,1","controlling,129,1","controls,131,1","convenience,130,1,132,1","conventions,132,1","conversion,71,1,60,1","converted,71,1","converts,4,1,47,1,71,5,138,1,139,1,140,1,141,1","conveyancing,84,2,93,2","conviction,129,1","cooperate,129,4","cooperated,129,1","cooperates,129,2","cooperating,129,1","cooperation,72,1,129,9","copies,28,1,59,1,129,1,130,3,132,3","copy,38,1,67,2,130,1,133,1,134,1,135,2","copyright,39,1,67,5,94,1,137,1","core,17,1,42,1,61,1,62,1","corner,29,1,46,1,75,1,99,1,101,1,105,1,124,1","corporate,6,2,7,1,10,1,11,16,14,1,17,1,18,2,19,3,20,2,21,7,22,3,23,2,24,3,25,2,28,1,30,7,31,2,32,1,34,1,40,1,39,3,42,6,48,2,51,1,52,1,55,1,59,1,60,1,61,1,62,1,63,5,64,2,65,3,76,7,78,3,77,9,79,7,80,21,81,1,83,1,84,2,87,2,88,3,91,3,92,3,93,1,95,1,97,3,100,3,103,2,107,3,108,2,106,1,109,4,110,2,111,2,114,6,115,3,116,3,117,2,119,1,120,1,124,4,125,6,128,2,129,6,131,2,132,2,134,2,136,5,137,3,144,1","corporateand.htm,30,4","corporateby.htm,80,4","corporates,23,1","corporation,66,1,129,3,130,1,131,2","corporations,30,1,39,1,129,1,131,4,137,1","correct,28,2,59,2","correspondent,118,1,122,1","cosac,110,1,128,1","cost,130,1","cost-effective,42,1,48,1","costs,129,3,133,1","coukidou,122,6","coukidou-madella,76,1,79,1,83,1","could,37,1,131,1,132,1,133,2,135,1","council,95,1,129,4","counsel,95,4,98,1,129,5","counterparties,14,1","counterparts,72,1","countries,72,2,74,1,130,25,131,5","country,116,1,130,7,131,3","country’s,37,1,61,1,62,1","coupled,131,1","course,88,1,103,1,107,1,111,1,112,1,113,1,116,1,117,1,118,1,124,1,122,1,129,1,132,2,133,2,135,1,136,1","court,21,1,27,1,29,1,41,1,44,5,65,1,75,1,84,1,86,1,87,1,88,2,89,1,91,1,92,1,93,1,94,1,95,5,97,1,98,1,100,1,103,1,107,2,108,1,106,1,123,1,109,1,110,1,111,1,113,1,114,2,115,1,116,2,117,1,118,3,119,1,120,1,121,2,122,8,125,1,128,1,129,7,130,2,131,1,132,1,133,4,134,1,135,1,136,1","courts,67,1,88,1,95,1,97,1,113,2,117,1,119,1,120,1,121,1,122,2,129,4,133,2","coventry,101,1","cover,131,1","coverable,133,1","covering,23,1,38,1,61,1,62,1,129,1,131,1","covers,109,1","cpc,129,70","create,50,1,67,2","created,37,1,133,2","creating,53,1","creation,132,1,133,1","creative,48,1","credi,135,1","credit,14,1,23,1,25,1,31,2,72,1,73,1,122,1","creditor,60,1,133,8,135,2","creditors,21,1,42,1,133,1,134,1","credits,25,1","crime,42,1","criminal,42,2,95,4,101,1,104,2,113,1,117,2,122,2,129,13","criminology,119,1","crisis,73,1","criteria,131,2,132,3,133,1","criterion,131,1","cross-border,15,1,20,1,30,1,42,1,54,1,55,1,97,1,107,1,109,1,111,1","crown,130,1","crucial,68,1","cruise,103,1","culture,37,1","cured,133,1","currency,31,1","current,50,1,99,1,105,1,129,1,131,1,132,1","currently,37,1,61,1,62,1,114,1,119,1,130,3,132,2","curriculum,38,2","customised,26,1,35,1","cutting,66,1","cv,99,1,105,1","cy,133,1","cynthia,77,1,83,1,89,7","cynthia@demetriades.com,89,1","cynthiamc.htm,89,4","cyprian,39,1,137,1","cypriot,3,1,8,1,30,1,39,1,115,1,130,1,133,1,134,9,135,1,137,1,142,1,143,1","cyproservus,6,7,7,2,26,1,28,1,35,1,39,1,59,1,63,1,64,1,66,3,78,1,106,1,137,1","cyprus,1,1,2,1,3,2,4,2,5,2,6,1,8,9,14,1,16,2,26,1,27,3,28,1,29,6,32,1,34,2,35,1,37,9,38,1,39,24,41,5,42,12,44,1,45,1,46,1,48,3,47,3,52,1,53,1,72,7,73,3,55,1,59,1,60,2,61,18,62,18,63,13,67,2,69,2,74,9,75,10,76,9,84,4,86,4,87,4,88,2,89,5,90,2,91,3,92,3,93,4,94,2,95,5,96,2,97,2,98,3,99,1,100,3,101,2,102,2,103,3,104,2,105,1,107,1,108,2,106,3,123,4,109,6,110,3,111,4,112,2,113,3,114,9,115,4,116,4,117,3,118,6,119,5,120,4,124,4,121,3,122,12,125,5,126,2,127,2,128,3,129,20,130,64,131,50,132,42,133,4,134,1,135,18,136,14,137,24,138,3,139,3,140,3,141,3,142,8,143,8","cyprus.pdf,129,4","cyprus-based,132,1","cyprus-hellenic,124,1","cyprus-hungary,124,1","cypruslawfirm.htm,42,1,63,1,75,4","cypruslawyers.htm,42,1,63,1,76,4","cyprus-lebanon,124,1","cyprus-romanian,124,1","cyprus-russian,124,1","cyrpus,63,1","czech,4,1,47,1,97,1,138,1,139,1,140,1,141,1,142,8,143,4","czechoslovakia,142,1,143,1","d.c,116,1","daily,66,1","damage,42,1,129,3","damages,129,4","data,32,1,50,2,67,1,129,1","databases,40,1","date,70,1,129,3,132,1,133,1,134,4,135,2","dates,37,1","dawn,129,1","day,129,2,133,2","days,73,1,133,2,134,3,135,2,136,1","dcm,109,1","de,133,1","deal,42,2,50,1,129,3","dealing,42,1,90,1,118,1,122,1,129,2","dealings,134,1","deals,52,1,63,1,86,2,91,1,96,2,100,1,102,1,104,1,110,1,112,1,116,2,125,1,128,1","dealt,50,1,103,1,123,1","debate,132,1","debt,19,1,60,1,115,1,133,2","debtor,133,4,135,1","debtors,42,1","debts,134,2","dec,2,1,47,1,72,1,138,1,139,1,140,1,141,1","decades,37,1,130,1","decided,134,2","decision,129,12","decisions,121,2,129,5","declaration,134,4","declares,131,1","decreased,130,1","dedicated,26,1,35,1","dedication,48,1","deed,133,1,135,1","deemed,134,2,136,3","deems,129,1","default,133,3","defence,3,1,8,1,117,1,118,1,131,5,132,1,133,1,136,9","defences,129,2","defendant,129,2","defendants,129,4","defending,129,1","defense,136,7","deficient,129,1","defines,72,1","definition,131,1","definitive,130,1,131,1,132,1,133,1,134,1,135,1,136,1","degree,86,1,89,1,90,1,94,1,96,1,100,1,102,1,104,1,108,1,123,1,111,1,119,1,121,1,132,1","deletion,60,1,132,1","deliberated,132,1","delighted,70,1","deliver,6,1,134,1","delivered,133,1,134,1,135,1","delivery,28,1,59,1,129,1,133,1,135,3","demetriades,1,2,2,2,3,2,4,4,5,2,6,3,7,2,8,2,9,2,10,2,11,3,12,2,13,2,14,2,15,4,16,2,17,2,18,2,19,2,20,2,21,2,22,2,23,2,24,2,25,2,26,2,27,3,28,2,29,2,30,2,31,2,32,2,33,2,34,2,35,2,37,10,38,3,40,2,39,9,41,13,42,3,48,3,47,4,49,2,50,3,51,2,52,6,53,3,54,4,70,9,71,9,72,2,73,2,55,2,56,2,58,2,59,2,60,2,61,2,62,2,63,8,64,2,65,2,66,2,67,2,68,2,69,3,74,2,75,2,76,2,78,2,77,3,79,2,80,3,81,2,82,2,83,2,84,3,86,3,87,4,88,10,89,3,90,3,91,4,92,4,93,3,94,3,95,4,96,3,97,4,98,3,99,2,100,3,101,3,102,3,103,4,104,3,105,2,107,3,108,4,106,4,123,4,109,4,110,4,111,4,112,4,113,4,114,4,115,4,116,4,117,4,118,4,119,4,120,4,124,3,121,4,122,5,125,4,126,4,127,4,128,4,129,7,130,2,131,2,132,2,133,3,134,2,135,2,136,2,137,9,138,4,139,4,140,4,141,4,142,2,143,2,144,2","demetris,42,1,76,1,79,1,81,1,117,7,144,1","democritus,84,1,86,1,102,1,104,1","demosthenes,11,1,76,1,79,1,80,1,116,8","demosthenes@demetriades.com,116,1","demosthenesmavrellis.htm,116,4","denotes,131,1","department,10,2,11,1,12,2,13,1,16,1,17,2,49,2,56,2,61,7,62,7,63,1,64,1,76,1,78,1,77,1,79,1,80,1,82,1,83,1,81,1,97,1,101,1,115,2,118,2,119,1,144,1","departments,48,1,52,1","depending,132,1","deposit,4,1,47,1,73,5,138,1,139,1,140,1,141,1","depositors,73,2","deposits,73,2","deprived,129,1","depth,17,1","deputy,110,1,128,1","derivative,67,1","derivatives,14,1,17,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,30,1,31,9,32,1,34,1,40,1,39,1,48,1,51,1,52,1,55,1,63,1,64,1,65,1,109,1,114,1,115,1,137,1","derivatives.htm,31,4","derivatives-based,31,1","derived,132,1","derogation,132,1","desalination,23,1","described,67,1","design,67,2","designated,41,1","designs,40,1","despite,131,1","destroys,129,1","details,6,1,17,1,20,1,21,1,42,1,73,1,61,1,62,1","detained,132,1","determine,129,1","determined,134,1","deterrent,129,1","develop,37,1,69,1","developed,33,1,106,1,130,4,132,1","developers,42,1,52,1,84,1,93,1","development,24,1,48,1,52,2,68,1,114,1,129,1,130,1,142,1,143,1","developments,1,1,8,1,34,1,37,1,72,1,66,1,67,2,129,1,132,5","developments.pdf,132,4","dg,88,1","diaries,129,1","dictate,65,1","differ,67,1","difference,74,1","different,67,1,117,2,132,1,133,1","difficult,68,1","difficulties,130,1","diligence,52,1,133,1,135,1","dimension,42,2","dimensions,42,1","dimitrisaraouzos.htm,117,4","diploma,110,1,115,1,128,1","direct,129,1,131,1","directions,21,1","directive,73,1","directives,130,1","directly,129,1,131,1","directories,9,1,118,1,122,1","directors,21,1,28,2,59,2,115,1,124,4,129,1,131,1,132,1,134,5,135,2,136,1","directors’,7,1,21,1","directory,9,1","dis,133,1","discharging,133,1","disciplinary,27,3,114,1","disclaim,67,1","disclaimer,67,1,130,1,131,1,132,1,133,1,134,1,135,1,136,1","disclosed,129,1","disclosure,28,1,59,1,129,3","discounting,25,1","discretion,129,1","discretions,129,1","discrimination,32,1","discussed,132,1","discussion,95,1,132,1","dispatched,135,1","display,67,1","disposal,130,5,136,1","disposals,32,1,97,1","disposes,130,1","dispute,39,1,42,6,48,1,51,1,61,1,62,1,63,1,132,1,133,1,137,1","disputes,40,1,42,14,61,1,62,1,114,1,117,1,118,1,120,1,121,1","dissent,134,1","dissimilar,129,1","dissolved,134,2","distinct,17,1,61,1,62,1,133,1,135,1","distinguished,42,1,61,1,62,1","distorting,129,1","distortion,129,3","distributed,132,1,136,2","distribution,30,1,65,1,129,1,134,1","district,113,1,119,1,120,1,121,1,122,3","diversity,33,2","divided,6,1,41,1","dividend,131,9,136,4","dividends,130,5,131,14,132,2,136,5","divorce,102,1","document,129,1,130,2,131,2,132,2,133,2,134,2,135,2,136,2","documentary,25,1,129,1","documentation,18,1,19,2,20,1,21,1,22,1,23,2,24,1,25,1,60,1","documenting,51,1,60,1","documents,28,4,41,4,59,4,103,1,118,1,122,1,125,2,129,5,131,1,133,2","domain,40,1","domestic,14,1,17,1,30,1,107,1,111,1,129,1,130,1","domestically,115,1","dominance,34,1","dominant,129,1","doors,132,1","double,74,1,130,4,131,4","down,129,3,131,1","download,84,1,86,1,87,1,88,1,89,1,90,1,91,1,92,1,93,1,94,1,95,1,96,1,97,1,98,1,99,1,100,1,101,1,102,1,103,1,104,1,107,1,108,1,105,1,106,1,123,1,109,1,110,1,111,1,112,1,113,1,114,1,115,1,116,1,117,1,118,1,119,1,120,1,124,1,121,1,122,1,125,1,126,1,127,1,128,1","downloaded,67,1","downstream,23,1","drafting,42,1,51,1,61,1,62,1,84,1,91,1,93,1,103,1,116,1,117,1,118,1,122,1,125,1","draw,129,1","dry,118,1","du,101,1","due,52,1,130,2,133,2,135,2","duly,129,1,134,1","during,122,1,129,1,130,1,132,1,134,1","duties,21,2,129,1","duty,52,1,65,1,66,1,129,1,133,4","dynamic,37,1","e.g,133,1","e17,129,2","e85,129,2","earlier,133,2,135,1","early,37,1,132,1","earned,6,1,136,4","earnings,60,1","easements,52,1","easily,70,1","east,116,1","eastern,130,1","easy,61,1,62,1,130,1","ec,88,2,97,2,111,2,129,4","ecn,129,1","economic,129,1,131,1","economics,97,1","economists,129,1","economou,11,2,37,1,76,1,77,1,79,1,80,2,93,6,111,6,133,1","economy,130,1","edge,66,1,132,1","edited,95,1","editors,129,1","education,23,1,84,1,86,1,87,1,88,1,89,1,90,1,91,1,92,1,93,1,94,1,95,1,96,1,97,1,98,1,100,1,101,1,102,1,103,1,104,1,107,1,108,1,123,1,109,1,110,1,111,1,112,1,113,1,114,1,115,1,116,1,117,1,118,1,119,1,120,1,124,1,121,1,122,1,125,1,126,1,127,1,128,1,130,3","eea,132,3","ef,133,1","effect,41,1,71,1,129,6,133,2,134,2,135,2","effective,6,1,72,1,129,1,130,1","effectively,42,1,131,2","effectiveness,65,1,135,2","efficient,42,1","efficiently,42,1","effort,67,1","efforts,132,1","efti,37,1","egypt,130,1","either,15,1,54,1,104,1,129,5,130,1,131,3,132,2,134,1","elected,37,1,122,1","election,95,1","electronic,129,2","element,15,1,54,1","elements,109,1,129,2","elenis,29,1,46,1,75,1,99,1,101,1,105,1,124,1","elevated,132,1","eliana,61,1,62,1,76,1,79,1,83,1,118,10","eliana@demetriades.com,118,1","elianaconstantinidou.htm,118,4","eligible,129,2,132,1","eliminated,130,1","elsewhere,41,1,95,1","email,41,1,50,1,99,1,105,1,133,1,134,1,135,1","e-mail,29,3,41,1,44,1,45,1,46,1,75,3,130,1,131,1,132,1,136,1","emanate,131,1","emanating,131,1","embargo,130,1","embedded,67,1","embody,134,1","emergencies,61,1,62,1","emergency,42,1","emilianou,6,1,11,1,78,2,80,1,107,6,106,6,136,1","emilianou@demetriades.com,106,1,136,1","emphasis,37,1,53,1,97,1,121,1","employ,130,2","employee,41,1,129,1","employees,68,1,129,10","employer,136,2","employers,117,1","employment,14,1,15,1,17,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,30,2,31,1,32,9,33,6,34,1,38,1,40,1,39,2,42,1,48,1,51,1,52,1,53,1,54,1,55,1,61,1,62,1,63,3,64,2,65,1,66,1,68,1,69,1,90,1,101,2,102,2,104,3,112,2,114,1,115,1,117,1,119,2,124,1,129,1,130,1,136,3,137,2","employment.htm,32,4","emplpolicy.htm,33,4","enable,6,1,129,2","enables,71,1,61,1,62,1","enacted,129,3","encompassing,61,1,62,1","encourage,142,1,143,1","encouraged,132,2","encourages,130,1","end,129,1,134,1","endeavour,67,1","ended,129,1","ending,131,1,132,1","endorse,67,1","ends,130,1","energy,31,1,39,1,137,1","enforce,42,1,133,1","enforceable,133,3,135,5","enforced,129,1,133,2","enforcement,3,1,8,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,42,2,129,6,133,19","enforces,129,1","enforcing,133,1","engage,131,1","engaged,117,2","england,41,1,107,1,106,1,116,1,130,1","english,84,1,86,1,87,1,88,1,89,1,90,1,91,1,92,1,93,1,94,1,95,1,96,1,97,1,98,1,100,1,101,1,102,1,103,1,104,1,107,1,108,1,106,1,123,1,109,1,110,1,111,1,112,2,113,2,114,1,115,1,116,1,117,2,118,2,119,1,120,1,124,2,121,1,122,2,125,1,126,1,127,1,128,1,130,4","enhancing,132,1","enjoy,53,1,69,1","enjoyed,132,1","enough,69,1","enquiries,34,1","ensure,28,3,59,3,67,1,68,1,69,1,129,1,133,1,135,1","ensures,16,2,129,1","ensuring,132,1","enter,129,2","entered,135,2","entering,132,1","entire,61,2,62,2,132,1","entities,41,4,42,2,106,1,114,1,129,1,130,1","entitled,133,1,136,1","entity,28,1,59,1,131,1","environment,15,1,33,1,38,1,39,1,52,1,53,2,54,1,63,1,64,1,68,2,69,7,132,2,137,1","environmental,39,1,42,1,132,1,137,1","environmental-friendly,132,1","equal,32,1,132,1","equality,33,3","equally,16,1","equation,132,1","equipment,20,1","equitable,133,4","equity,19,1,30,2,31,1,60,2,109,1,115,1","equivalent,41,1,129,1","error,67,1","ers,134,1","ership,133,1","erty,133,1","escrow,87,1,92,1","especially,117,1,130,2","essence,133,1","essential,42,1,68,1","essex,91,1","establish,37,1,114,1,130,1","established,37,1,48,1,129,1,130,2,132,1","establishing,130,1","establishment,37,1,51,1,65,1,100,1,132,1,136,5","estate,39,1,51,2,63,1,74,1,103,2,137,1","estates,86,1","eu,14,1,17,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,30,2,31,1,32,1,34,7,37,1,40,1,39,1,48,1,51,1,52,1,73,1,55,1,63,1,64,1,65,1,88,1,95,1,97,1,109,2,111,3,114,1,115,1,129,1,130,3,131,5,132,17,137,1","euaccession,132,1","eucomp.htm,34,4","euro,136,1","europe,39,1,63,1,95,1,130,2,137,1","european,1,1,8,1,39,2,76,4,88,1,95,3,101,1,104,1,110,1,111,1,128,1,129,3,130,4,131,2,132,13,137,2","evaluate,129,1","evaluation,95,1","even,65,1,129,1,131,2,133,2","event,133,2","ever-changing,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1","evi,77,1,81,1,90,7,144,1","evi@demetriades.com,90,1","evichatzipapa.htm,90,4","evidence,95,1,129,5","evolve,132,1","examine,129,1","exceed,136,1","exceeding,129,1,134,1","excellence,39,1,70,1,137,1","excellent,15,1,54,1","except,67,1,129,1,134,1,136,1","exception,132,3,133,1","exceptional,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1","exceptions,131,1","excess,130,1,131,1,136,3","exchange,72,1,116,1,124,1,125,2,130,1,131,2","exchanges,130,1,131,1","exchange-traded,31,1","excluded,67,1","exclusive,67,1","exclusively,100,1,123,1","executed,133,2,135,3","execution,135,1","executive,118,1","exemplary,129,1","exempt,131,1,132,2,136,2","exempted,136,2","exemption,130,6,131,1,136,2","exemptions,55,1,129,2,131,1","exercise,129,2","exercises,133,1","exeter,89,1,110,1,125,2,128,1","exist,129,1","existence,133,1,135,1","existing,15,1,54,1,72,1,132,1","exists,129,1","expatriates,130,1","expect,27,1,69,2,132,1","expected,73,1,133,1","expedition,129,1","expeditiously,129,2","experience,6,1,15,1,16,1,17,1,41,1,42,6,54,1,55,1,60,2,63,1,66,1,84,2,86,2,87,4,88,4,89,3,90,3,91,2,92,4,93,2,94,3,95,3,96,3,97,4,98,4,100,3,101,3,102,3,103,3,104,2,107,3,108,3,106,2,123,2,109,3,110,2,111,3,112,3,113,3,114,3,115,2,116,3,117,3,118,4,119,3,120,4,124,3,121,3,122,4,125,3,126,3,127,3,128,2,130,1","experienced,16,1,90,1","expert,6,1,63,1,95,1","expertise,42,3,55,1,63,1,65,1,84,1,93,1,106,1,130,2","experts,69,1,95,1","experts’,95,1","expiration,134,1","explain,129,1","explained,131,2,132,1","explaining,129,1","explains,50,1","explanation,134,1","explanations,129,1","exploration,130,1","export,23,1","exposure,69,1,130,1","express,134,1","expressed,132,1","expressly,132,1","extend,90,1,129,1","extended,131,1,132,1","extending,132,1","extends,132,1","extensive,42,2,55,1,87,1,89,1,92,1,95,1,96,1,97,1,101,1,102,1,109,1,112,1,113,1,114,1,117,1,119,1,120,1,124,1,121,1,126,1,127,1,130,2,131,1","extensively,60,1","extent,129,2","extents,136,1","external,111,1","extract,130,1","extraction,130,2","extracts,130,1,131,1,132,1,133,1,134,1,135,1,136,1","extraterritoriality,129,1","facie,129,4","facilitate,74,1","facilitates,61,1,62,1","facilitating,72,1","facilities,22,1,25,1,60,1,103,1,109,1","facility,60,1,122,1","facing,130,1","facsimile,130,1,131,1,132,1,133,1,134,1,135,1,136,1","fact,129,2,130,3,131,1,132,3","factoring,25,1","factors,130,1","facts,129,1","faculty,109,1","fails,129,2","failure,129,1","failures,42,1","fall,129,1","falling,131,1","false,129,1","falsifies,129,1","famagusta,114,1","family,42,1,51,2,86,1,90,1,102,1,112,1,113,1","far,116,1,129,2,132,1,134,1","farley,116,1","fastens,133,1,135,1","fatalities,42,1","favour,134,1","favourable,129,1,130,2,131,1","fax,29,3,44,1,45,1,46,1,75,3,129,1","features,130,1","february,95,1","fected,133,1","federation,74,1","fee,27,1","feedback,41,1","fee-earners,37,1","feel,27,1","fellow,106,1","felt,27,1","feree,134,1","fereos,29,1,45,1,75,1,90,1,96,1,102,1,104,1,112,1,113,1,117,1,119,1,120,1,121,1,126,1,127,1","field,37,1,42,1,72,2,63,1,118,1,122,1,129,2","fields,40,1,90,1,96,1","figured,132,1","file,27,1,129,2","filed,27,1,95,1,129,1","final,129,3","finance,14,1,16,2,17,1,18,13,19,13,20,16,21,9,22,10,23,13,24,13,25,14,30,1,31,1,32,1,34,1,37,1,40,1,39,4,48,1,51,2,52,1,55,1,60,8,61,2,62,2,63,3,64,2,65,3,84,1,88,2,92,4,93,1,95,5,97,2,98,1,103,6,107,9,109,6,110,3,111,2,114,5,115,6,116,2,118,8,124,4,122,5,125,1,128,3,132,1,137,4,142,1,143,1","finance.,61,4,62,4","financial,7,2,14,1,18,1,19,1,20,1,21,2,22,1,23,2,24,2,25,1,30,1,31,1,37,2,39,1,42,3,48,2,51,1,73,1,55,3,60,1,61,1,62,1,65,2,78,1,107,1,106,3,114,1,116,1,118,1,122,1,130,1,131,1,136,2,137,1,142,1,143,1","financiers,114,1","financing,19,1,20,1,24,2,60,4,61,1,62,1,103,3,118,3,122,2,130,1,132,1","financings,19,2","find,10,1,12,1,13,1,17,1,42,1,49,1,53,1,70,1,56,1,61,1,62,1,66,1,82,1,129,1,130,2","finding,129,4","fine,129,18","fines,129,11","firm,9,3,10,1,12,1,13,1,26,1,35,1,37,4,39,13,41,2,42,7,48,3,49,1,51,1,53,1,69,1,70,1,71,1,56,1,61,2,62,2,63,8,64,1,68,1,75,4,76,2,82,1,106,1,123,1,118,3,122,2,137,13","firm’s,16,1,37,1,61,1,62,1,123,1","firmly,132,1","firms,7,1,37,1,39,2,41,4,42,1,48,1,55,1,63,1,90,1,106,2,109,1,118,1,122,1,130,1,137,2","first,9,1,27,1,37,2,67,1,109,1,129,9,130,4,131,2,132,4,134,1,136,1","first-come,129,1","first-served,129,1","fiscal,132,1","fishing,129,1","fitness,67,1","five,74,1,129,2,134,1","fixed,129,1,132,1","fixing,129,1","flag,16,2,37,1,61,1,62,1,89,2,130,2,132,22","flags,130,2,132,4","flat,136,1","fleet,16,2,37,1,61,1,62,1,132,4","flexibility,132,1","floatation,125,1","floating,60,1","floor,29,1,46,1,75,1","floor.apart,99,1,101,1,105,1,124,1","flotations,30,1","flows,132,1","fly,132,1","flying,130,2,132,1","focus,109,1,131,1","focused,42,1","focuses,108,1","focusing,98,1,116,1","follow,129,1","followed,28,2,59,2,129,1,134,1","following,6,1,16,1,23,1,34,1,42,1,51,1,65,1,66,1,67,1,129,9,130,1,135,1","follows,129,1","football,114,1,119,1","fore,134,1","forefront,9,1","foreign,61,1,62,1,84,1,92,1,93,1,123,1,114,2,115,1,118,1,122,1,130,19,131,12,132,1","foresight,37,1","forgotten,132,1","form,41,1,67,1,129,1,132,1,133,1,134,2","formal,129,3","formation,6,2,7,1,26,10,28,1,35,10,59,1,63,1,64,1,66,1,91,1,92,1,100,1,125,2","formation.htm,35,4","formed,37,1,132,1,134,1","former,129,2,130,3,142,1,143,1","forms,21,1,129,1","forth,135,1","fortuna,27,1,29,1,41,1,44,5,75,1,84,1,86,1,87,1,88,1,89,1,91,1,92,1,93,1,94,1,95,1,97,1,98,1,100,1,103,1,107,1,108,1,106,1,123,1,109,1,110,1,111,1,114,1,115,1,116,1,118,1,122,1,125,1,128,1,130,1,131,1,132,1,133,1,134,1,135,1,136,1","forward,68,1,129,4,136,2","found,50,1","founded,37,1,48,1","founding,123,1,115,1","four,129,1,132,2","fpso,60,1","fraction,132,1","framed,67,1","framework,37,1,72,1,132,1","franchising,30,1","frank,129,2","frankfurt,131,1","frankly,129,1","fraud,42,2,117,1,119,1,120,1","free,67,1,130,1,131,3,136,2","freedom,132,1","french,87,1,101,1,116,1","frequent,111,1","frequently,118,1,122,1","fulfilling,132,1","full,7,1,51,1,52,1,69,1,129,4,130,3,134,3","full-time,129,1","fully,129,4,134,1","function,10,1,12,1,13,1,49,1,72,1,56,1,82,1","functions,129,1","funds,23,1,31,2,65,1,109,1,114,1,131,1","furnishes,129,1","further,129,1,130,4,131,2,132,6,133,1,134,1,135,1,136,1","furthermore,130,1","future,15,1,50,1,54,1,67,1,129,1,132,2,136,1","fx,31,1","ga,134,1","gained,95,1,103,1,122,1,129,1,130,1","gaining,118,1","gains,3,1,8,1,65,1,66,1,130,5,136,12","galaxias,29,1,46,1,75,1,99,1,101,1,105,1,124,1","galway,109,1","gas,23,1","gateway,131,1","gathered,129,1","gathering,132,1","gazette,134,2","gener,133,1","general,8,4,18,1,19,1,20,1,21,1,22,7,23,1,24,1,25,2,28,1,41,5,72,1,59,1,67,2,84,1,87,1,88,1,92,1,93,1,95,2,103,1,107,1,108,1,109,2,110,1,111,1,114,2,115,2,118,1,119,1,124,1,122,2,128,1,129,1,130,1,131,2,132,1,133,2,134,6,135,2,136,1","general’s,95,1,101,1","generation,7,1","geographically,129,1","george,37,1,42,1,76,1,79,1,81,1,103,1,119,10,144,1","george@demetriades.com,119,1","georgechrist.htm,119,4","georgetown,116,1","georghadjis,90,1","georghiades,11,1,17,1,76,1,79,1,80,1,114,6,134,1,135,1","georgiou,101,1","getting,129,5","give,28,1,59,1,117,1,129,1,133,3,134,1,135,2","given,129,1,132,1,133,2,135,1","giving,51,1,84,1,93,1","global,73,1,122,1","globalised,42,1","globally,37,1","goes,129,1","going,129,3","good,16,1,132,1","goods,86,1,126,1,127,1","google9ead9ceead902a2c.html,36,4","governance,51,1","governed,67,2","governing,67,1","government,23,1,37,1,52,1,73,2,95,3,123,1,114,2,130,1","governmental,42,1,52,1","governments,123,1,142,1,143,1","grade,19,1","graduates,130,1","grant,129,2","granted,129,1,131,1,132,1","great,50,1,53,1,95,1","greater,42,1","greece,84,1,93,1,106,1","greek,84,1,86,1,87,1,88,1,89,1,90,1,91,1,92,1,93,1,94,1,95,1,96,1,97,1,98,1,100,1,101,1,102,1,103,1,104,1,107,1,108,1,106,1,123,1,110,1,111,1,112,1,113,1,114,1,115,1,116,1,117,1,118,1,119,1,120,1,124,1,121,1,122,1,125,1,126,1,127,1,128,1","gross,132,2,136,1","group,122,1,130,1","grow,132,1","growing,61,1,62,1","grown,37,1","growth,37,1,42,1","guarantee,4,1,47,1,73,6,60,1,129,1,138,1,139,1,140,1,141,1","guaranteed,73,1,132,1","guarantees,22,1","guidance,130,1,131,1,132,1,134,1,135,1,136,1","guide,122,1","guidelines,129,5,132,6","guides,118,1,122,1","guiding,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1","guiidance,133,1","guildhall,111,1","had,37,1,116,1","hadjihambi,11,1,77,1,80,1,97,7,134,1,135,1","halt,129,1","hand,16,2,17,1,53,1,61,1,62,1,129,1","handled,50,1,95,1,121,1","handling,87,1,92,1","hard,69,1,67,1","hardworking,15,1,54,1","harmonisation,130,1","having,73,2,122,1,130,1,132,2,134,2,135,1,136,1","he,37,2,96,1,106,2,123,2,110,2,113,1,114,3,115,3,116,3,117,3,119,2,120,1,124,1,126,1,127,1,128,2,134,1","head,115,2,118,1,119,1,130,1,131,1,132,1,133,1,134,1,135,1,136,1","heading,124,1","headquarters,61,1,62,1","heads,118,1","health,23,1","healthy,37,1","hearing,68,1,129,5","hears,129,1","hedge,31,1","held,95,1","help,10,1,12,1,13,1,27,1,49,1,50,1,56,1,82,1","helped,37,1","helping,70,1,130,1","her,90,1,118,4,122,1","high,20,1,42,2,51,1,71,1,115,1,117,1,130,4,131,1","highest,27,1","highly,48,1,118,1,132,1","high-profile,63,1","him,134,1","himself,133,1,135,1","hire,22,2","his,117,1,120,1,134,8","history,9,1,37,7,48,1,61,1,62,1,63,1,64,1,111,1,129,2","history.htm,37,4","hoc,42,1","hold,130,1","holding,5,1,8,1,51,1,74,1,130,3,131,24,134,2","holds,130,1,131,1,136,1","home,1,1,2,1,3,1,4,1,5,1,6,1,7,1,8,1,9,1,10,1,11,1,12,1,13,1,14,1,15,1,16,1,17,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,26,1,27,1,28,1,29,1,30,1,31,1,32,1,33,1,34,1,35,1,37,1,38,1,40,1,39,1,41,1,42,1,48,1,47,1,49,1,50,1,51,1,52,1,53,1,54,1,69,1,70,1,71,1,72,1,73,1,55,1,56,1,58,1,59,1,60,1,61,1,62,1,63,1,64,1,65,1,66,1,67,1,68,1,74,1,75,1,76,1,78,1,77,1,79,1,80,1,82,1,83,1,81,1,84,1,86,1,87,1,88,1,89,1,90,1,91,1,92,1,93,1,94,1,95,1,96,1,97,1,98,1,99,1,100,1,101,1,102,1,103,1,104,1,107,1,108,1,105,1,106,1,123,1,109,1,110,1,111,1,112,1,113,1,114,1,115,1,116,1,117,1,118,1,119,1,120,1,124,1,121,1,122,1,125,1,126,1,127,1,128,1,137,1,138,1,139,1,140,1,141,1,142,1,143,1,144,1","hong,109,1","horizon,132,1","houry,37,2","house,37,1,110,2,128,2","houses,30,1","however,73,1,67,1,129,7,131,3,132,2,133,2,135,1","howtoapply.htm,38,4","http,130,1,131,1,132,1,133,1,134,1,135,1,136,1","huge,42,1,131,1","human,42,1,95,2,101,1","hurdle,132,1","hypothetical,129,1","i.e,133,2,135,1","i.t.p.a,115,1","iasonos,81,1,101,2,144,1","iassonos,77,1,101,4","iawj,122,1","icc,42,1","icn,129,1","icsid,42,1","idea,68,1","ideal,3,1,8,1,130,9","identifiable,50,1","identify,42,2","identity,33,1,71,1,129,1","ifc,131,2","ii,132,1","iii,27,1,29,1,41,1,44,1,75,1,84,1,86,1,87,1,88,1,89,1,91,1,92,1,93,1,94,1,95,1,97,1,98,1,100,1,103,1,107,1,108,1,106,1,123,1,109,1,110,1,111,1,114,1,115,1,116,1,118,1,122,1,125,1,128,1,130,1,131,1,132,2,133,1,134,1,135,1,136,1","illegal,129,4","imaginative,66,1","immediate,129,1","immediately,129,1,134,1","immigration,42,1,51,1,101,1","immovable,84,2,92,1,93,2,95,1,110,1,128,1,136,2","immunity,129,24","impact,71,1,66,1","implementation,7,1,95,1,133,2","implementing,37,1","importance,40,1,129,3,131,1","important,41,1,120,1,121,1,130,4,131,3,132,1","impose,129,7,130,1,132,1","imposed,129,4,130,1,136,1","imposition,129,2","imprisonment,129,3","improve,50,1,132,2,133,1","improved,132,1","inaccurate,129,3","inadequate,27,1","inappropriate,27,1","incentive,30,1","incentives,132,2","include,7,1,26,1,28,1,31,1,35,1,42,1,52,1,59,1,63,1,86,1,104,1,129,3,130,1,132,3","included,130,1,132,1","includes,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,42,3,55,2,60,1,65,1,84,1,93,1,102,1,111,1,125,1,129,1","including,7,1,18,1,19,1,20,2,21,1,22,1,23,3,24,1,25,1,30,2,31,2,32,1,34,2,37,1,40,1,42,3,51,3,52,3,60,3,61,2,62,2,65,3,67,1,89,1,90,1,92,1,95,2,103,2,107,1,123,1,109,3,114,2,119,1,120,1,125,1,126,1,127,1,129,1,130,1,131,1,132,1,136,1","income,3,1,8,1,130,5,131,15,132,4,136,20","incomplete,129,1","incorporation,26,1,35,1,87,1","increase,73,1","increasing,132,1","increasingly,42,1","incriminating,129,1","incurred,133,1","indeed,133,1","indemnities,22,1","independence,37,1,130,1","independent,9,1,48,1,129,3","india,116,1,130,2","indicate,41,1","indicated,67,1,129,1","indicating,38,1","indirect,129,1,131,1","indirectly,131,1","individual,15,1,33,1,54,1,132,2","individuals,15,1,33,1,39,1,42,3,51,1,54,1,84,1,93,1,95,1,129,4,131,1,132,1,137,1","industries,42,1,132,1","industry,9,1,37,1,61,4,62,4,124,2,129,1,132,2","industry’s,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1","industry-specific,129,3","info,84,1,86,1,87,1,88,1,89,1,90,1,91,1,92,1,93,1,94,1,95,1,96,1,97,1,98,1,99,1,100,1,101,1,102,1,103,1,104,1,107,1,108,1,105,1,106,1,123,1,109,1,110,1,111,1,112,1,113,1,114,1,115,1,116,1,117,1,118,1,119,1,120,1,124,1,121,1,122,1,125,1,126,1,127,1,128,1","info@demetriades.com,29,3,41,1,44,1,45,1,46,1,75,3,99,2,105,1","inform,67,1","information,6,1,41,2,50,6,70,1,72,1,67,6,84,1,86,1,87,1,88,1,89,1,90,1,91,1,92,1,93,1,94,1,95,1,96,1,97,1,98,1,99,1,100,1,101,1,102,1,103,1,104,1,107,1,108,1,105,1,106,1,123,1,109,1,110,1,111,1,112,1,113,1,114,1,115,1,116,1,117,1,118,1,119,1,120,1,124,1,121,1,122,1,125,1,126,1,127,1,128,1,129,23,130,5,131,1,132,4,133,1,134,1,135,1,136,1","infrastructure,23,2,39,2,137,2","infringement,129,17","infringements,129,2","ing,134,1","inheritance,117,1","in-house,98,1","initial,26,1,35,1,129,1","initialled,74,1","initially,129,1","initiate,129,1","initiative,129,2","initiatives,37,1","injunction,129,1","injunctions,120,1","injuries,42,1,104,1","injury,42,6,90,2,104,1,112,1,113,1,117,2,126,1,127,1","inns,88,1,107,1,109,1,116,1,117,1,118,1,122,1","input,20,1","inquests,42,1","inquiries,42,1","inquiry,134,1","insignificant,130,1","insolvencies,115,1","insolvency,18,1,19,1,20,1,21,10,22,1,23,1,24,1,25,1,30,1,39,2,42,2,86,2,87,1,88,1,90,1,91,1,92,1,100,1,108,1,109,1,110,1,111,1,113,1,114,2,115,1,116,1,117,1,119,1,124,2,121,1,125,1,128,1,137,2","inspection,41,1","instance,27,1,129,1,132,1","instances,129,1","instead,133,1","instigator,129,1","institute,106,1,115,2","institutional,65,1","institutions,21,1,23,1,24,1,30,1,31,1,39,1,42,4,48,1,51,1,72,1,60,1,61,1,62,1,65,2,88,1,97,1,107,1,110,1,114,1,118,1,122,1,128,1,136,1,137,1","instruct,129,1","instructed,118,1,122,1","instructions,129,1","instrumental,48,1,63,1","instruments,133,2,135,1","insurance,39,2,42,4,61,1,62,1,65,1,66,1,90,1,95,2,96,2,123,1,113,2,114,1,117,2,119,1,120,1,129,1,137,2","insurances,60,1","insurers,42,2,61,1,62,1","integral,33,1","integrated,51,1,65,1","integration,6,1","intellectual,14,1,17,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,30,1,31,1,32,1,34,1,40,7,39,2,48,1,51,1,52,1,55,1,63,1,64,1,65,1,94,1,96,2,109,1,113,1,115,1,117,2,121,2,130,1,137,2","intellectual.htm,40,4","intended,41,1,50,1,73,1,67,2","intentionally,129,2","inter,60,1,123,1,129,1","inter-agency,129,3","intercollege,111,1","intercreditor,22,1","interest,31,1,67,1,116,1,129,3,130,4,133,13,134,1,135,4,136,5","interested,38,1","interests,129,1,133,2,134,1","interfere,129,1","interim,129,1","internal,111,1","international,3,1,8,5,14,2,15,1,17,2,25,1,31,1,37,2,42,6,48,3,54,1,61,1,62,1,87,1,89,1,90,1,92,1,95,2,103,2,106,1,109,1,111,3,113,1,114,2,115,3,116,1,117,1,118,1,119,1,120,2,122,3,125,1,129,3,130,17,131,2,132,1","internationally,115,1","internet,50,1","interplay,129,3","interpreted,67,1","inter-related,132,1","interrupted,129,1","introduce,129,1","introduced,130,1,132,1","introduction,130,1,131,1,132,1,135,1","inventions,130,1","investigate,27,1,129,1","investigated,129,2","investigating,129,5","investigation,129,19","investigations,34,2,42,2,95,1,117,1,119,1,120,1,129,2","investigative,129,3","investigatory,129,1","investing,73,1","investment,19,1,24,1,31,1,52,1,65,1,66,1,92,1,109,1,129,1,130,8,131,5,132,3,136,2,142,1,143,1","investments,51,1,55,1,74,1,109,1,130,5,131,1","investors,14,1,19,1,60,1,65,1,66,1,131,3","invests,66,1","invoice,25,1","involve,42,1,135,1","involved,42,2,61,1,62,1,95,1,103,1,115,1,116,1,122,1,129,2,130,1","involvement,129,1","involves,66,1,133,2,135,2","involving,16,1,17,1,42,4,61,1,62,1,88,1,96,1,97,1,116,1,117,1,118,1","ioannou,99,6","ip,40,1,50,1","ireland,109,4","irene,11,1,77,1,80,1,91,7","irenea@demetriades.com,91,1","ireneanast.htm,91,4","irina,11,1,77,1,80,1,92,8","irina@demetriades.com,92,1","irinalouchina.htm,92,4","irish,109,1","irreparable,129,1","irrespective,132,1","irrevocable,135,1","irrevocably,67,1","island,130,4,132,3","islands,26,2,35,2,60,1,61,4,62,4,123,1","issue,14,1,28,1,41,1,59,1,61,1,62,1,129,1","issued,129,1,130,1,131,1,135,1","issuers,14,1","issues,22,2,32,1,39,1,42,1,52,1,69,1,55,1,96,1,104,1,108,1,123,1,109,2,114,1,115,1,117,1,132,2,137,1","issuing,60,1","ister,135,1","italian,88,1","items,129,1","its,28,1,37,1,41,1,70,1,72,1,59,1,61,1,62,1,106,2,122,1,129,24,130,5,131,4,132,5,133,1,134,6,135,1,136,1","itself,131,1","ity,133,1,135,1","jan,4,2,47,2,70,1,71,1,138,2,139,2,140,2,141,2,142,1,143,1","january,3,2,5,2,8,4,41,3,71,1,122,1,129,1,131,1,135,1,136,1","job,33,1","john,37,1,76,1,79,1,81,1,144,1","johnchristodoulou.htm,120,4","join,15,1,54,1","joined,37,1,95,1,103,1,118,1,122,2","joining,38,1,53,1,123,1,118,1,122,1","joint,16,2,30,1,39,1,65,1,97,1,109,1,114,1,124,1,137,1","jordan’s,114,1","judge,122,2","judge’s,122,1","judges,119,1,122,2","judicial,42,1,113,1,114,1,117,1,119,1","judiciary,122,1","july,3,1,8,1,133,1","june,122,1","jurisdiction,67,1,104,1,120,1,122,2,129,5","jurisdictions,15,1,16,1,26,1,35,1,42,2,54,1,67,1,87,1,91,1,129,4","justice,130,1","kakoulli,76,1,79,1,81,1,121,6,144,1","kapodistriakon,93,1","kapodistrian,96,1","katia,76,1,79,1,81,1,121,8,144,1","katia@demetriades.com,121,1","katiak.htm,121,4","keane,78,1,80,1,84,6,109,6,129,2","keele,119,1","keeping,7,1,66,1","kent,88,1,95,1,122,1","kept,16,1","key,10,1,12,1,13,1,48,1,49,1,56,1,82,1","khoury,115,1","kinds,51,1,61,1,62,1","king,114,1","king’s,87,1,109,1,120,1","kings,116,1","know,10,1,12,1,13,1,49,1,56,1,82,1","know-how,130,2","knowingly,129,1","knowledge,14,1,39,1,90,1,103,1,116,1,137,1","known,111,1,129,1,130,1,131,1","kong,109,1","lading,118,1","land,52,2,65,1,102,1","landlord,104,1","landlords,42,1","landscape,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1","languages,84,1,86,1,87,1,88,1,89,1,90,1,91,1,92,1,93,1,94,1,95,1,96,1,97,1,98,1,100,1,101,1,102,1,103,1,104,1,107,1,108,1,106,1,123,1,109,1,110,1,111,1,112,1,113,1,114,1,115,1,116,1,117,1,118,1,119,1,124,1,120,1,121,1,122,1,125,1,126,1,127,1,128,1,130,1","large,16,1,24,1,42,2,52,1,69,1,90,1,132,1","largely,129,1","largest,37,2,39,1,53,1,63,5,130,1,132,1,137,1","last,130,1,132,1","lastly,132,1","late,37,2,129,1,132,1","latest,2,5,4,5,39,1,47,5,70,1,71,1,72,1,73,1,74,1,134,1,137,1,138,5,139,5,140,5,141,5,142,1,143,1","launch,70,1,129,1","launches,4,1,47,1,70,5,138,1,139,1,140,1,141,1","laundering,55,1","lausanne,114,1","law,3,1,8,5,9,1,14,1,17,5,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,30,2,31,1,32,2,34,8,37,3,40,2,39,33,41,2,42,12,48,2,50,1,51,2,52,1,55,1,61,8,62,8,63,11,64,1,65,1,66,1,67,3,75,4,76,2,84,3,86,4,88,3,89,1,90,2,92,2,93,3,94,2,95,7,96,3,97,3,98,1,100,2,101,5,102,3,103,3,104,2,107,1,108,1,123,1,109,4,111,6,112,6,113,4,114,5,115,1,116,1,117,4,118,5,119,2,120,3,121,6,122,9,125,1,126,3,127,3,129,29,130,8,131,3,132,9,133,1,134,1,135,4,137,33","law.pdf,135,4","law.pub,135,4","law”,120,1","laws,41,1,42,1,72,1,61,1,62,1,67,1,122,1,130,1,131,1,132,2","lawyer,39,1,41,1,53,1,90,1,118,1,122,1,137,1","lawyer-client,67,1","lawyers,6,1,14,1,15,8,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,33,2,38,2,39,11,41,1,42,2,48,1,53,6,54,9,69,3,71,1,63,9,64,2,65,1,68,8,76,15,116,1,118,1,122,1,129,1,130,2,137,11","lay,134,2","layers,20,1","lcia,42,1","lead,48,1,129,1,131,1","leader,39,1,137,1","leaders,61,1,62,1","leading,6,1,37,2,39,1,42,1,48,2,69,1,63,1,95,1,103,1,118,1,119,1,120,1,122,1,137,1","league,48,1","lease,22,1,60,1","lease-back,16,1","leasing,20,1,84,1,93,1","least,130,1,131,1,132,4,134,1","leaving,130,1","lectured,111,1","lecturer,109,1","led,131,1","lefkos,121,1","left,10,1,12,1,13,1,17,1,49,1,53,1,56,1,61,1,62,1,82,1","legacy,39,1,137,1","legal,1,1,2,1,3,1,4,1,5,1,6,2,7,1,8,1,9,3,10,2,11,1,12,2,13,2,14,2,15,1,16,1,17,2,18,2,19,2,20,3,21,2,22,2,23,2,24,2,25,2,26,1,27,2,28,1,29,1,30,1,31,1,32,1,33,1,34,1,35,1,37,3,38,1,40,1,39,8,41,12,42,4,48,2,47,1,49,2,50,7,51,1,52,1,53,2,54,1,69,3,70,2,71,1,72,1,73,1,55,1,56,2,58,1,59,1,60,3,61,3,62,3,63,2,64,1,65,1,66,2,67,7,68,2,74,1,75,1,76,1,78,1,77,1,79,1,80,1,82,2,83,1,81,1,84,2,86,2,87,1,88,1,89,2,90,1,91,1,92,1,93,2,94,1,95,3,96,1,97,1,98,2,99,1,100,1,101,1,102,1,103,1,104,1,107,1,108,1,105,1,106,1,123,1,109,1,110,2,111,3,112,1,113,1,114,3,115,2,116,1,117,1,118,1,119,1,124,1,120,1,121,1,122,3,125,2,126,1,127,1,128,2,129,14,130,3,131,3,132,1,133,6,134,1,135,2,136,1,137,8,138,1,139,1,140,1,141,1,142,1,143,1,144,1","legalnot.htm,41,4","legislating,132,1","legislation,37,1,73,2,67,1,116,1,129,6,131,1,132,3","legitimate,129,1","leicester,103,1,104,1","lending,22,1,31,1,114,1,116,1","lenia,11,1,77,1,80,1,93,8","lenia’s,93,1","leniae@demetriades.com,93,1","leniaeconomou.htm,93,4","leniency,129,15","less,132,1,136,3","letter,38,1,135,1","letters,25,2,129,1,135,1","level,129,2,130,2","levels,71,1","leveraged,19,1,107,1","levied,129,1,132,1","lewis,116,1","lia,11,1,78,1,80,1,108,7","liabilities,134,1","liability,41,2,42,2,71,1,67,4,115,1,120,1,129,1,130,1,131,1,132,1,133,1,134,1,135,1,136,1","liable,129,1,130,1,132,2,133,1","liaising,55,1","liaison,66,1","liapetridou.htm,108,4","liapetridou@demetriades.com,108,1","liberties,95,1","libra,29,1,45,5,75,1,90,1,96,1,102,1,104,1,112,1,113,1,117,1,119,1,120,1,121,1,126,1,127,1","licence,67,1","licensing,40,1,55,1,109,2","lies,129,1","life,69,2","likely,132,2","limassol,27,1,29,5,37,2,38,1,41,1,44,1,45,1,61,2,62,2,75,5,84,1,86,1,87,1,88,1,89,1,90,1,91,1,92,1,93,1,94,1,95,1,96,1,97,1,98,1,100,1,102,1,103,1,104,1,107,1,108,1,106,1,123,1,109,1,110,1,111,1,112,1,113,1,114,1,115,1,116,1,117,1,118,1,119,1,120,1,121,1,122,1,125,1,126,1,127,1,128,1,129,1,130,3,131,2,132,2,133,2,134,2,135,2,136,2","limerick,109,1","limit,120,1,129,2","limitation,67,1,129,1","limitations,130,1","limited,6,2,7,1,26,3,35,3,41,2,71,1,66,2,106,1,115,1,129,1","limiting,129,1","limits,129,2","lina,11,1,77,1,80,1,94,7","lina@demetriades.com,94,1","linasoteriou.htm,94,4","line,131,1,132,1","liner,129,2","linguistic,15,1,54,1","linked,67,1","linking,67,1","links,50,1,67,2","liq,133,1","liquidation,3,1,8,1,39,1,134,12,137,1","liquidator,133,1,134,11,135,2","liquidators,115,1","list,41,1,42,1,129,1,132,1","listed,41,1,118,1,124,1,131,2,133,1","listing,109,1,130,1","listings,109,1,116,1,130,1","lists,130,1","litigation,10,1,11,1,13,1,14,1,16,1,17,1,18,1,19,1,20,1,21,2,22,1,23,1,24,1,25,1,30,1,31,1,32,1,34,2,37,1,40,1,39,2,42,14,48,2,51,2,52,1,55,1,60,1,61,2,62,2,63,3,64,2,65,3,76,7,77,6,79,7,80,1,83,1,81,15,86,3,90,5,95,1,96,3,98,1,101,4,102,3,104,3,112,3,113,6,117,6,119,7,120,3,121,5,122,1,126,3,127,3,137,2,144,15","litigation.htm,42,4","litigationby.htm,81,4","litigator,119,1,120,1","livered,133,1","ll.m,104,1","llb,84,1,87,1,88,1,91,1,93,1,97,1,98,1,101,1,103,1,107,1,110,1,111,1,112,1,113,1,114,1,115,1,116,1,124,1,120,1,125,1,126,1,127,1,128,1","llc,1,2,2,2,3,2,4,3,5,2,6,2,7,2,8,2,9,2,10,2,11,2,12,2,13,2,14,2,15,4,16,2,17,2,18,2,19,2,20,2,21,2,22,2,23,2,24,2,25,2,26,2,27,3,28,2,29,2,30,2,31,2,32,2,33,2,34,2,35,2,37,3,38,3,40,2,39,6,41,11,42,2,48,3,47,3,49,2,50,3,51,2,52,2,53,3,54,4,69,3,70,2,71,8,72,2,73,2,55,2,56,2,58,2,59,2,60,2,61,2,62,2,63,6,64,2,65,2,66,2,67,2,68,2,74,2,75,2,76,2,78,2,77,2,79,2,80,2,82,2,83,2,81,2,84,3,86,3,87,4,88,4,89,3,90,3,91,4,92,4,93,3,94,3,95,4,96,3,97,4,98,3,99,2,100,3,101,3,102,3,103,4,104,3,107,3,108,4,105,2,106,4,123,4,109,4,110,4,111,4,112,4,113,4,114,4,115,4,116,4,117,4,118,4,119,4,124,3,120,4,121,4,122,5,125,4,126,4,127,4,128,4,129,7,130,2,131,2,132,2,133,2,134,2,135,2,136,2,137,6,138,3,139,3,140,3,141,3,142,2,143,2,144,2","llm,84,1,88,1,89,1,95,1,97,1,98,1,101,1,109,1,111,2,114,1,116,1,117,1,120,1,122,1,125,1","llp,107,2","loan,60,2,103,1,114,1,122,1","loans,130,1","local,48,1,67,1,84,1,93,1,109,1,114,1,120,1,132,1","located,129,1","location,37,1,61,1,62,1","lodging,129,1","login,1,1,2,1,3,1,4,1,5,1,6,1,7,1,8,1,9,1,10,1,11,1,12,1,13,1,14,1,15,1,16,1,17,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,26,1,27,1,28,1,29,1,30,1,31,1,32,1,33,1,34,1,35,1,37,1,38,1,40,1,39,1,41,1,42,1,48,1,47,1,49,1,50,1,51,1,52,1,53,1,54,1,69,1,70,1,71,1,72,1,73,1,55,1,56,1,58,1,59,1,60,1,61,1,62,1,63,1,64,1,65,1,66,1,67,1,68,1,74,1,75,1,76,1,78,1,77,1,79,1,80,1,82,1,83,1,81,1,84,1,86,1,87,1,88,1,89,1,90,1,91,1,92,1,93,1,94,1,95,1,96,1,97,1,98,1,99,1,100,1,101,1,102,1,103,1,104,1,107,1,108,1,105,1,106,1,123,1,109,1,110,1,111,1,112,1,113,1,114,1,115,1,116,1,117,1,118,1,119,1,124,1,120,1,121,1,122,1,125,1,126,1,127,1,128,1,137,1,138,1,139,1,140,1,141,1,142,1,143,1,144,1","login.htm,43,8","london,84,1,87,1,95,1,97,1,98,1,107,2,109,2,111,2,114,1,115,1,116,3,124,1,120,1,130,1,131,1","long,48,1,60,1,61,1,62,1,132,1","look,68,1,133,2","looking,15,1,54,1,68,1","looming,132,1","loss,67,1,129,2","losses,129,2,136,2","louchina,11,1,77,1,80,1","loutchina,92,6","low,129,1,130,4,131,1","lower,136,1","lowest,131,1","ltiigation,63,1","lump-sum,129,1","luxembourg,109,1","m&a,30,4","m&amp,14,1,17,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,30,2,31,1,32,1,34,1,40,1,39,1,48,1,51,1,52,1,55,1,63,2,64,1,65,1,87,1,88,1,91,1,92,1,97,1,100,1,103,1,107,2,108,1,109,1,110,1,111,1,114,1,115,1,116,1,124,1,125,1,128,1,137,1","m.a,119,1","m.m,37,1,115,1","ma,111,1,117,1","madella,122,6","magazine,130,3,132,3","magazines,115,1","mail,28,1,59,1","main,23,1,61,1,62,1,84,1,93,1,102,1,104,1,112,1,126,1,127,1,130,3","mainly,111,1,116,1,130,2","maintain,28,2,59,2,89,1","maintained,7,1,132,1","maintaining,132,1","maintenance,20,1,102,1","major,17,1,19,1,116,1,122,1","majority,104,1,131,2,132,1,134,1,136,1","makarios,27,1,29,2,41,1,44,1,46,1,75,2,84,1,86,1,87,1,88,1,89,1,91,1,92,1,93,1,94,1,95,1,97,1,98,1,99,1,100,1,101,1,103,1,107,1,108,1,105,1,106,1,122,1,123,1,109,1,110,1,111,1,114,1,115,1,116,1,118,1,124,1,125,1,128,1,129,1,130,1,131,1,132,1,133,1,134,1,135,1,136,1","making,129,1,132,2,134,1","malachtou-pamballi,77,1,83,1,95,6","malicious,67,1","malikkidou,77,1,80,1,100,6","mammoth,132,1","manage,28,1,55,1,59,1,132,1","managed,130,1,131,1,132,2,136,1","management,6,2,16,2,23,3,27,1,37,2,42,1,106,1,114,1,132,4","manager,133,1","managers,31,1,61,1,62,1,122,1,123,1,132,3","managing,52,1,130,2,131,1","manchester,112,1,126,1,127,1","manner,42,1,131,1","manufacturing,20,1","map,29,3,46,4,63,2,64,6,75,3","mapfortuna.htm,44,4","maplibra.htm,45,4","mapnicosia.htm,46,4","mareva,120,1","margoni,77,1,81,1,104,6,144,1","maria,77,1,83,1,95,8","mariamalachtou.htm,95,4","marion,76,1,79,1,83,1,122,9","marion@demetriades.com,122,1","marionmadella.htm,122,4","marios,77,2,81,1,96,7,101,1,144,1","mariosa@demetriades.com,96,1","mariosayiom.htm,96,4","maritime,37,1,42,1,61,5,62,5,89,1,98,1,123,1,115,1,129,1,132,6","marker,129,1","market,9,1,31,2,34,1,61,2,62,2,111,1,131,1,132,3","markets,14,8,17,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,30,3,31,1,32,1,34,1,40,1,39,1,48,1,51,1,52,1,55,1,63,2,64,1,65,1,88,1,92,1,109,2,110,1,111,1,114,1,115,2,116,1,124,1,125,1,128,1,129,1,137,1","marks,40,1,94,1","marshall,26,2,35,2,60,1,61,4,62,4,123,1","martin,129,1","mary,84,1","material,67,1,129,1,136,1","materials,67,2","matter,27,2,129,9","matters,16,1,21,1,22,1,42,2,51,1,61,1,62,1,84,1,88,1,90,1,91,1,93,1,95,1,97,1,98,1,122,1,110,1,112,1,114,2,118,2,124,1,121,1,125,1,128,1","mauritius,130,1","mavrellis,11,2,17,1,37,1,76,2,79,2,80,2,115,6,116,6,130,1,131,1","maximising,65,1","maximum,73,1,129,3,136,1","maxwell,114,1","mcbride,6,1,37,1,61,1,62,1,76,1,77,1,79,1,83,2,89,6,123,6,132,1","mean,41,1,132,1","meaning,129,2,131,1","means,53,1,67,1,131,1","measure,132,1","measures,42,1,129,1","medical,42,3,121,1","mediterranean,123,1,115,1","medium,42,3","meet,129,2,132,1","meeting,134,11","meetings,28,5,59,5,95,1","mega,61,1,62,1","member,41,1,86,1,95,1,103,1,106,1,123,1,110,2,114,1,115,4,124,2,128,2,129,3,132,2,134,1","members,3,1,8,1,28,1,37,1,41,1,59,1,129,2,131,1,134,11,135,2","memo,135,1","memoranda,26,1,35,1,72,1,125,1,130,1","memorandum,2,1,16,1,47,1,72,7,132,1,135,2,138,1,139,1,140,1,141,1","men,135,1","ment,133,1,134,2,135,1","mentioned,129,1,131,1,132,1","ments,135,1","menu,10,1,12,1,13,1,17,1,49,1,53,1,56,1,61,1,62,1,82,1","merchant,16,1,61,2,62,2,130,1,132,1","merged,37,2","merger,17,1,34,2,88,1,97,1","mergers,30,1,37,1,39,1,65,1,87,1,92,1,97,1,109,3,111,1,137,1","merit,33,1,110,1,128,1","merits,33,1","met,129,2,132,2","methods,60,1","michael,6,1,37,1,61,1,62,1,76,1,77,1,79,1,83,2,98,8,123,9,132,2","michael@demetriades.com,123,1,132,1","michaela,11,1,77,1,80,1,97,10,134,1,135,1","michaela@demetriades.com,97,1,134,1,135,1","michaelah.htm,97,4","michaelmcbride.htm,123,4","michaelp@demetriades.com,98,1,132,1","michaelpapad.htm,98,4","michalis,76,1,79,1,80,1,124,8","michalismoush.htm,124,4","might,67,1","mind,129,1","mindset,68,1","minimum,129,1","minister,95,2,115,2,142,1,143,1","ministers,129,1","ministry,129,1","minor,131,2","minute,28,1,59,1","minutes,28,3,59,3","misleading,129,3","misrepresentation,129,1","mitigating,129,1","mixed,60,1","mmalachtou@demetriades.com,95,1","model,132,1","moderate,130,1","moned,134,1","monitor,129,1","monitoring,16,1","monopolies,129,1","monopoly,34,1,129,1","montenegro,130,1","month,132,1","months,134,4","morgan,116,1","mortgages,60,3","moscow,92,2","mostly,90,1","motion,129,1","motor,129,1","moushouttas,76,1,79,1,80,1,105,6,124,7","moushouttas@demetriades.com,124,1","multi-jurisdictional,42,1,117,1","multilaterals,23,1","multi-nationals,52,1","multiple,129,3","mutual,72,1,131,1","mylona,77,1,83,1,103,6","name,10,2,12,2,13,2,26,1,28,1,35,1,49,2,50,1,56,2,59,1,82,2","named,28,1,59,1","namely,129,1,135,1","names,40,1","national,37,1,42,3,72,1,88,1,93,1,96,1,97,1,111,1","nationality,132,1","natural,129,2,136,2","nature,129,2,131,1,133,1,135,1,136,1","navigation,41,1","necessarily,133,1,135,1","necessary,89,1,129,2","needed,129,1","needs,6,1,39,1,69,1,129,1,135,1,137,1","negative,132,1","negligence,121,1","negligently,129,2","negotiating,60,1,103,1,122,1,109,1,118,1","negotiation,16,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,117,1","negotiations,72,1,132,3","neither,133,1","net,51,1","netherlands,95,1","network,129,2,130,2,131,1","networks,23,1,67,1","neutral,132,2","never,26,1,35,1","new,2,1,4,2,16,3,31,1,47,3,70,7,72,6,60,1,74,1,100,1,103,1,111,2,129,1,132,2,133,2,138,3,139,3,140,3,141,3,142,5,143,1","newcastle,120,1","newly,37,1","news,2,7,4,7,39,1,47,6,70,3,71,2,72,2,73,2,63,3,64,3,74,2,137,1,138,6,139,6,140,6,141,6,142,2,143,2","news.htm,47,4","news1001.htm,70,4","news1002.htm,71,4","news1003.htm,72,4","news1004.htm,73,4","news1005.htm,74,4","news1006.htm,142,4","newspapers,119,1","next,37,1,73,1","nicosia,27,1,29,3,37,1,46,5,75,3,99,1,101,1,105,1,111,1,124,2,142,2,143,2","nies,134,2","nijmegen,95,1","nil,130,3","nina,99,6","ninaioannou.htm,99,4","no.c.41,134,1","nominal,129,1","nominate,131,1","nominated,130,1","nominates,133,1","non-community,132,2","non-compliance,129,1","non-contentious,40,1,98,1","non-cypriot,30,1","non-cypriots,136,1","none,68,1","non-eu,131,2,132,2","non-members,41,1","nonpossessory,133,2","nonresident,130,1","non-resident,130,1,131,3,136,4","non-tax,136,1","normally,133,1","notable,132,1","notably,132,1","note,130,1,131,1,132,1,134,1","noted,122,1,129,1","notes,14,1","noteworthy,129,1","nothing,41,2,129,2","notice,28,1,50,1,59,1,67,1,129,1,133,2,134,3,135,2","notices,1,1,2,1,3,1,4,1,5,1,6,1,7,1,8,1,9,1,10,1,11,1,12,1,13,1,14,1,15,1,16,1,17,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,26,1,27,2,28,1,29,1,30,1,31,1,32,1,33,1,34,1,35,1,37,1,38,1,40,1,39,1,41,9,42,1,48,1,47,1,49,1,50,6,51,1,52,1,53,1,54,1,69,1,70,1,71,1,72,1,73,1,55,1,56,1,58,1,59,1,60,1,61,1,62,1,63,1,64,1,65,1,66,1,67,3,68,1,74,1,75,1,76,1,78,1,77,1,79,1,80,1,82,1,83,1,81,1,84,1,86,1,87,1,88,1,89,1,90,1,91,1,92,1,93,1,94,1,95,1,96,1,97,1,98,1,99,1,100,1,101,1,102,1,103,1,104,1,107,1,108,1,105,1,106,1,122,1,123,1,109,1,110,1,111,1,112,1,113,1,114,1,115,1,116,1,117,1,118,1,119,1,124,1,120,1,121,1,125,1,126,1,127,1,128,1,137,1,138,1,139,1,140,1,141,1,142,1,143,1,144,1","notifications,129,1","notify,28,2,59,2","notifying,134,1","notwithstanding,134,1","november,3,2,8,2,130,1,134,1","number,41,3,50,1,84,1,93,1,95,2,122,2,123,1,109,1,114,1,117,1,119,1,120,1,130,2,132,1","numbers,130,1","numerous,123,1,115,1,121,1","nutt,84,6","nutt-keane,11,1,77,1,80,1","ny,116,1","object,129,3,134,1","objections,129,1","objective,42,1","objectives,66,1","obligations,28,1,55,1,59,1,129,1,133,1","obtain,129,2,130,3,131,1,132,3,133,2","obtainable,133,1","obtained,132,1,133,1","obtaining,67,1,129,1","obtains,133,5","obviously,132,1,133,1","occasionally,117,1","occur,42,1","occurrence,133,1","off,40,1,60,1,94,1,136,3","offence,129,2","offences,129,3","offer,6,1,14,1,50,1,68,1","offered,111,1,130,2","offering,130,1,132,1","offerings,30,1,111,1","offers,69,2","office,28,3,29,1,37,2,41,2,44,4,45,4,59,3,61,1,62,1,75,1,93,1,95,6,101,2,122,1,112,1,118,1,121,2,130,1,131,1,132,1,133,1,134,1,135,1,136,1","officer,78,1,101,1,106,3,129,1,136,1","officers,129,12","offices,29,1,37,2,61,1,62,1,75,1,130,1","official,61,1,62,1,134,1","offshore,37,3,48,2,60,1,100,1,114,1,115,1,130,3,132,3","oil,23,1,103,1,132,1","oldest,37,1","ombudsman,101,1,110,1,128,1","omission,129,1","omits,129,1","once,74,1,122,1,129,1,133,1,135,1","one,7,1,15,1,37,2,39,1,41,1,48,1,53,2,54,1,129,3,132,6,133,1,134,3,137,1","ongoing,129,2,132,1","online,50,1","onshore,100,1","onwards,132,1","open,41,1","opened,132,1","opening-up,132,1","operate,71,1,132,1","operated,16,1,129,1","operates,132,1","operating,130,1,132,4","operation,67,1,132,3","operations,130,1,131,2","operator,130,1","opinion,134,1","opinions,60,1,114,1,117,1","opportunities,15,5,32,1,37,1,53,4,54,5,68,5,130,1","opportunity,69,1,132,1","opportunity.we,33,1","opposed,132,1","oppressive,129,1","optimal,129,2","option,129,2","options,53,1,68,1","oral,129,2","order,129,3,130,1,131,1,133,3,135,2","orders,129,1","ordinary,131,1,136,1","organic,37,1","organisation,26,1,35,1","organisations,50,1","organised,122,1","original,122,1,131,1,132,1","originators,14,1","oslo,131,1","otherwise,67,2,129,2,134,1,136,1","ourselves,10,1,12,1,13,1,17,1,49,1,56,1,82,1","outcomes,67,2","outfitting,60,1","outlined,132,1","outlines,129,1","outside,69,1,129,2,133,1,135,1,136,2","outsourcing,30,1","outstanding,133,1","overall,130,1","overcome,132,1","overseas,136,6","over-the-counter,31,1","overturning,21,1","overview,9,1,37,1,48,6,63,1,64,1","overview.htm,48,4","overy,107,2","owe,133,1","owes,133,3","owing,133,1","own,67,2,129,3,132,3,133,1","owned,16,1,131,1","owner,132,3","owners,42,2,60,2,61,1,62,1,66,1,89,1,103,1,132,5","ownership,132,1,133,2,136,2","owning,16,1,132,1,136,1","oxford,98,1","p&amp,61,1,62,1","p.a,136,4","p.l,37,1,95,1,108,1,122,1,112,1,117,1,118,1,121,1","p.o,130,1,131,1,132,1,133,1,134,1,135,1,136,1","page,58,4,67,2","paid,131,2,132,1,136,2","panies,135,1","pany,134,3","papadopoulos,77,1,83,1,98,6,132,1","papamarcou,11,1,77,1,80,1,87,6","parallel,129,1","paramount,132,1","paraskeva,93,1","paraskevas,93,1","parental,102,1","paris,132,1","parliament,73,1","parliamentary,95,1,110,1,128,1","part,16,1,33,1,67,2,116,1,129,2,134,2","participants,132,1","participate,129,1","participated,95,1,110,1,128,1","participation,129,1,130,1,131,2","participations,131,1","particular,16,1,67,1,97,1,98,1,100,1,109,1,121,1,129,3,131,1,133,1","particularly,111,1,114,1,124,1,129,2","parties,16,1,50,1,129,1,130,1,133,1,135,1","partner,1,1,2,1,3,1,4,1,5,1,6,1,7,1,8,1,9,1,10,1,11,8,12,2,13,1,14,1,15,1,16,1,17,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,26,1,27,5,28,1,29,1,30,1,31,1,32,1,33,1,34,1,35,1,37,1,38,3,40,1,39,1,41,2,42,1,48,1,47,1,49,1,50,1,51,1,52,1,53,1,54,1,69,1,70,1,71,1,72,1,73,1,55,1,56,1,58,1,59,1,60,1,61,1,62,1,63,2,64,2,65,1,66,1,67,1,68,1,74,1,75,1,76,20,78,2,77,2,79,20,80,8,82,1,83,4,81,8,84,1,86,1,87,1,88,1,89,1,90,1,91,1,92,1,93,1,94,1,95,1,96,1,97,1,98,1,99,1,100,1,101,1,102,1,103,1,104,1,107,1,108,1,105,1,106,1,122,5,123,4,109,1,110,4,111,4,112,4,113,4,114,4,115,5,116,4,117,4,118,4,119,4,124,4,120,4,121,4,125,4,126,4,127,4,128,4,130,1,131,1,132,2,133,1,134,1,135,1,137,1,138,1,139,1,140,1,141,1,142,1,143,1,144,8","partners,37,2,41,1","partnership,41,2,132,1","partnerships,26,1,35,1,41,1,132,1","parts,130,1,131,1","party,50,2,67,2,129,6,130,2,132,1,133,1","pass,67,1,134,1","passed,132,1","passenger,129,1","passing,40,1,94,1,134,4","passive,130,1,131,2","past,116,1,129,1","patched,133,1","patent,39,1,94,1,137,1","patents,40,1,121,1,130,1","patrikios,98,1","pavlina,6,1,76,1,79,1,80,1,125,7","pavlina@demetriades.com,125,1","pavlina’s,125,1","pavlinaconst.htm,125,4","pavlou,98,1","pay,129,2,131,1,133,1,134,2","payable,27,1,130,1,131,2,132,1,136,1","paying,136,1","payment,129,1,130,1,136,1","payroll,7,1","pays,131,2,136,1","pecuniary,129,4","penalties,129,8","penalty,129,4","pension,136,1","pensions,30,1,42,1","people,10,8,11,5,12,8,13,8,49,8,53,1,69,1,71,1,56,8,63,1,64,1,76,1,77,5,78,5,79,5,80,5,82,8,83,5,81,5,129,1,144,5","people.htm,49,4","per,73,2,129,6","percentage,16,1","perfect,133,1,135,1","perfected,133,2,135,2","perfection,133,1,135,2","perform,67,1","performance,22,1,25,1,72,1","performing,40,1","period,132,1,134,1,136,2","periodic,129,1","periods,129,1","permanent,136,5","permissible,132,1","permission,129,1,130,3,131,2,132,3","permit,69,1","permits,95,1","permitted,67,1,129,1","person,28,1,59,1,129,8,130,2,133,3,136,4","personal,7,1,42,3,50,2,67,2,90,2,104,2,106,1,112,1,113,1,117,2,126,1,127,1","personally,50,1","personnel,130,2","persons,129,2","perspective,131,1","peter,95,1","petridou,11,1,78,1,80,1,108,6","pharmaceutical,121,1","philanthropy,51,1","physical,130,1","pioneer,37,1","place,129,5,133,1,134,2","placed,53,1","places,42,1","planning,3,1,7,1,8,1,39,2,51,1,52,1,66,1,95,1,106,1,115,1,121,1,130,7,137,2","planning.pdf,130,4","plans,129,1","plant,40,2","platforms,132,1","played,129,1","playing,114,1","plea,129,3","pleasure,103,1","pledge,3,1,8,1,133,14,135,23","pledged,133,1,135,5","pledgee,133,7,135,4","pledges,3,1,8,1,60,2,133,13","pledgor,133,6,135,3","plenty,68,1","plus,129,4","po,29,3,38,1,75,3","point,131,1,133,1","police,95,1","policies,32,1,50,2,134,1","policy,15,1,27,1,33,7,38,1,41,2,50,4,53,1,54,1,69,1,63,1,64,1,67,1,68,1,95,1,129,4,132,1","policy-holders,42,1","political,37,1,130,1","politics,111,1","pooling,16,1","population,130,1","port,61,1,62,1,132,1","portfolios,24,1","ports,23,1","position,10,2,11,1,12,2,13,2,49,2,56,2,63,1,64,1,76,1,77,1,78,1,79,1,80,1,82,2,83,1,81,1,95,1,122,1,129,2,130,1,132,1,144,1","positive,132,1","positively,132,1","possession,133,5,135,2","possessory,133,1,135,1","possibilities,130,1","possibility,131,1","possible,129,4,133,2","post,133,1,135,1","postal,27,1,29,3,75,3,130,1,131,1,132,1,133,1,134,1,135,1,136,1","post-delivery,16,1","postgraduate,110,1,115,1,128,1","potential,42,1,69,1","pourgourides,95,1","pow,134,1","power,23,1,129,4,135,1","powers,95,1,129,5,133,2,134,1","practicable,134,1","practical,42,2,48,1,129,1","practically,132,1","practice,6,1,13,1,14,1,15,1,17,3,18,1,19,1,20,3,21,2,22,1,23,1,24,1,25,1,37,1,39,2,42,5,48,1,54,1,61,3,62,3,63,2,64,1,65,1,66,1,82,1,84,2,86,1,87,1,88,1,89,1,90,1,91,1,92,1,93,2,94,1,95,1,96,1,97,1,98,1,100,1,101,1,102,2,103,1,104,2,107,1,108,2,122,1,123,1,109,2,110,1,111,1,112,2,113,1,114,1,115,1,116,1,117,1,118,3,119,1,124,1,120,1,121,1,125,1,126,2,127,2,128,1,129,1,137,2","practice”,120,1","practiced,103,1,122,1","practices,53,1,73,1,129,8","practised,119,1","practitioner,21,1,103,1","practitioners,21,1,37,1,42,1,103,1","precautions,67,1","preceded,129,1","precedent,132,1","preceding,134,1","pre-delivery,16,1","predominantly,122,1","predominately,98,1,118,1","pre-insolvency,21,1","preliminary,73,1,129,3","premises,129,6","preparation,16,2,111,1","prepare,28,1,59,1,129,1","prepared,133,1","preparing,73,1","presence,130,1,132,1,135,1","present,129,3,130,2,134,1","presented,115,1","presently,118,1,132,2","preserve,42,1,74,1","president,95,1,114,1,119,1,124,1","presidential,95,1","prevent,67,1","prevention,129,3","previous,142,1,143,1","price,133,7,134,1","price-fixing,129,1","prices,129,1","pride,10,1,12,1,13,1,17,1,49,1,56,1,82,1","prima,129,4","primarily,109,1","prime,31,1","principle,48,1,74,1,132,1,133,1","principles,132,1","print,67,2","printed,129,1","prior,67,1,122,1,129,1,130,2,131,1,132,2,133,2,134,1,135,2,136,1","priority,133,3","privacy,27,1,39,1,41,2,50,8,67,1,137,1","privacypolicy.htm,50,4","private,14,1,17,1,18,1,19,2,20,1,21,1,22,1,23,1,24,1,25,1,26,1,30,3,31,1,32,1,34,1,35,1,40,1,39,1,51,6,52,2,55,1,63,1,64,1,65,2,84,2,86,1,87,1,92,1,93,2,101,1,102,1,103,1,104,1,108,1,109,1,112,1,113,1,114,2,115,3,117,1,124,2,129,2,133,1,137,1","privateclient.htm,51,4","privilege,129,2","probate,51,1,108,1,117,1","problem,27,2","problems,41,1","procedure,41,1,129,1,133,2,134,1","procedures,21,1,28,2,32,1,59,2,129,3,130,1","procedures”,114,1","proceedings,42,1,117,1,129,4","proceeds,129,1,133,2","process,42,1,65,1,68,1,129,2,132,1","procurement,23,1,30,1,34,1","produce,129,1","produced,41,1,129,1","product,42,2","production,60,1,129,2","products,14,1,31,2,51,1,67,1,129,1","profession,84,1,86,1,87,1,88,1,89,1,90,1,91,1,92,1,93,1,94,1,95,1,96,1,97,1,98,1,100,1,101,1,102,1,103,1,104,1,107,1,108,1,106,1,122,1,123,1,109,1,110,1,111,1,112,1,113,1,114,1,115,1,116,1,117,1,118,1,119,1,124,1,120,1,121,1,125,1,126,1,127,1,128,1","professional,15,1,27,1,39,1,41,2,48,1,51,1,54,1,68,1,84,1,86,1,87,1,88,1,89,1,90,1,91,1,92,1,93,1,94,1,95,1,96,1,97,1,98,1,100,1,101,1,102,1,103,1,104,1,107,1,108,1,106,1,122,1,109,1,110,1,111,1,112,1,113,1,114,1,115,1,116,1,117,1,118,1,119,1,123,1,124,1,120,1,121,1,125,1,126,1,127,1,128,1,129,1,130,1,131,1,137,1","professionalism,130,1","professionals,52,1","professor,95,1","profile,115,1,117,1","profit,74,1,136,1","profits,130,4,131,2,132,3,136,4","program,61,1,62,1","programme,72,1,68,1,129,16","programmes,129,1","programs,67,1","progress,72,1","prohibited,129,3","project,18,1,19,1,20,1,21,1,22,1,23,5,24,1,25,1,39,1,60,1,92,1,95,2,103,1,107,2,122,2,109,2,114,1,115,1,118,2,124,1,137,1","projects,23,1,121,1","promote,130,1,131,1","promoting,33,1","promotion,130,1","promptly,27,1,61,1,62,1","proof,129,3","prop,133,1","proper,132,1","properly,7,1","properties,84,2,93,2","property,14,2,17,2,18,3,19,3,20,3,21,3,22,3,23,3,24,9,25,3,30,2,31,2,32,2,34,2,40,8,39,3,42,5,48,2,51,3,52,6,55,2,63,2,64,2,65,4,66,1,84,6,90,1,92,2,93,6,94,1,95,1,96,2,102,1,104,1,107,2,108,1,109,2,110,3,113,3,114,1,115,2,117,3,119,1,124,1,121,4,126,2,127,2,128,3,130,2,133,2,136,2,137,3","property.htm,52,4","property-related,24,1,52,1","proposal,129,1","proposals,129,3","proposed,73,2,129,1,132,1","proprietary,133,4","prosecution,95,2,129,1","prosecutors,95,1","prospectuses,130,1","protect,42,1,129,1","protected,129,1","protecting,50,1","protection,32,1,94,1,111,1,129,4","prove,133,1","proved,130,1","proven,129,1","provide,14,1,16,1,26,1,27,1,28,2,35,1,41,3,48,1,50,1,52,1,70,1,71,2,59,2,60,1,61,2,62,2,65,2,66,1,67,1,129,7,130,1,133,3,136,1","provided,67,3,129,5,130,1,131,2,132,2,133,1,134,2,135,1,136,1","provider,6,1,39,1,137,1","providers,14,1,19,1,130,1","provides,7,1,17,1,50,1,61,2,62,2,66,1,106,1,129,3","providing,42,1,48,1,63,2,65,1,109,1,129,2","provision,61,1,62,1,116,1,129,3,130,1,131,1","provisions,129,9","proxy,135,1","prus,133,1","psillaki,37,1","public,26,1,30,1,34,1,35,1,42,4,52,1,67,1,86,1,94,1,95,2,96,1,101,1,104,1,106,1,112,1,113,1,114,1,115,2,117,1,119,1,124,1,121,1,125,1,129,2,133,1,135,1","publications,1,6,3,6,5,6,8,2,63,3,64,3,67,6,95,1,122,1,114,2,119,2,120,2","publications.,8,4","publicity,132,1","public-to-privates,19,1","publish,67,1,134,1","published,114,1,115,1,129,2,130,3,131,2,132,3","publisher,130,3,131,2,132,3","punishable,129,2","punishment,129,1","punishments,129,1","punitive,129,1","purchase,16,3,22,1,30,1,60,1,61,1,62,1,98,1,103,1,123,2,129,1,134,1","purchasers,42,1","purely,129,1","purpose,72,1,67,3,129,3,130,1,133,1,135,1","purposes,7,1,41,1,67,1,129,1,130,1,133,1","pursuant,133,1,135,1","pursue,129,2","pursued,129,2","pursuing,129,2","putting,134,1","qc,129,2","qlawyers.htm,53,4","qualifications,15,1,41,1,54,1","qualified,15,7,33,2,38,1,53,5,54,8,69,1,63,1,64,1,65,1,68,1","qualifiedlaw.htm,54,4","qualify,129,1,131,1,132,3","qualifying,132,1","quality,10,1,12,1,13,1,37,1,49,1,69,1,70,1,56,1,67,1,82,1,132,1","queen,84,1","quent,133,1","queries,135,1","question,129,5","questions,129,1,132,1","quite,129,1,131,1","quorum,134,1","radboud,95,1","raids,129,1","raise,27,1","raised,4,1,47,1,73,5,138,1,139,1,140,1,141,1","raising,130,1","range,6,1,7,1,16,2,20,1,23,1,30,1,31,1,42,5,48,1,51,1,52,1,60,1,61,2,62,2,65,1,88,1,92,1,95,2,103,2,107,1,122,1,111,1,114,1,118,2,123,1,125,1","ranges,42,1","ranked,9,1","ranks,130,1","rapidly,61,1,62,1","rate,31,1,74,1,131,1,132,1,136,4","rated,48,1","rates,130,1,131,1,136,1","ratified,74,1","rating,14,1","re,133,2","rea,133,1","reach,129,1","reactivation,136,1","read,41,1","ready,26,1,35,1","real,24,1,39,1,51,1,63,1,74,1,130,1,137,1","realised,130,2,133,1","realities,132,1","reality,132,1","really,132,1","reason,129,1","reasonable,67,1,129,2,130,1","reasonably,129,1,133,1","reasoned,129,1","reassure,73,1","recapitalisation,115,1","receipt,67,1","receive,38,1,131,1,132,1,134,1","received,38,1,129,1,131,4,133,1,135,1,136,8","receiver,133,4","receives,129,1,131,2","recent,1,1,8,1,67,1,129,3,132,9","recently,130,4,131,1,132,4","recognised,37,1,42,1,130,1,132,1","recommend,129,1","reconnaissance,129,1","record,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1","records,7,1,129,3","recoup,133,1","recourse,129,2","recourses,121,1","recovery,21,1,42,3,117,1,119,1,120,1","recruit,15,1,33,1,54,1,68,1,130,1","recruitment,32,1,38,2","reduced,130,3,136,1","reduction,129,11,132,1,136,1","redundancy,32,1","refer,41,1","reference,131,1,132,1,133,1","references,41,1,134,1","referred,134,1","referring,50,1,131,1","refinancing,24,1","refinancings,22,1","reflect,67,1,132,1","reflected,132,1","reflects,70,1","refrain,67,1","refundable,136,1","refused,133,1,135,1","refuses,129,1","reg,135,1","regarded,118,1,130,2,131,1","regardless,33,1","regards,129,1","regeneration,52,1","regime,129,3,130,3,131,2","regional,52,1,130,1","register,28,3,37,1,59,3,132,1,135,1","registered,16,1,28,3,41,5,59,3,103,1,132,2,133,1,135,1","registering,60,1","registers,28,2,59,2","registrable,60,1,133,1,135,1","registrar,28,2,59,2,60,1,133,1,134,6,135,1","registration,7,1,16,2,26,1,35,1,41,1,60,2,61,1,62,1,65,1,89,3,91,1,98,1,123,1,130,1,131,1,132,6,133,3,134,4,135,2,136,1","registries,52,1,60,1","registry,26,1,35,1,60,1,61,2,62,2,130,3","regularly,16,1,48,1,72,1,60,1,61,1,62,1,120,1","regulate,116,1","regulated,41,1,132,1","regulation,5,1,8,1,14,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,72,1,95,2,116,1,129,15","regulations,72,1,130,1","regulators,129,1","regulatory,14,1,17,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,30,1,31,1,32,1,34,1,40,1,39,1,42,1,48,1,51,2,52,1,55,11,63,1,64,1,65,1,88,1,92,1,97,1,107,1,109,3,110,1,111,1,114,2,115,1,116,1,123,1,124,1,125,1,128,1,137,1","regulatory.htm,55,4","reimbursed,73,1","reinforcing,37,1","reinsurance,42,1,90,1,96,1,113,1,117,1,119,1,120,1","reinsurers,42,1","related,31,1,42,1,52,1,60,1,61,2,62,2,84,1,89,1,93,1,123,1,131,1","relating,41,1,114,1,129,3,135,1","relation,16,1,55,1,84,1,93,1,95,2,103,2,122,1,114,1,118,1,124,1,121,2,129,1","relations,142,1,143,1","relationship,27,2,52,1,67,1","relationships,42,1,48,1","relatively,16,1","relevant,15,1,16,1,17,1,27,1,42,1,52,1,73,1,54,1,61,2,62,2,129,6,130,1,131,1","reliance,67,2","relied,67,1","relief,55,1,131,1","relies,130,1,131,1,132,1,133,1,134,1,135,1,136,1","relieved,136,1","rely,41,1","rem,133,1,135,1","remain,9,1","remains,132,1","remedial,27,1","reminded,129,1","removal,74,1","removed,4,1,47,1,67,1,74,5,130,1,138,1,139,1,140,1,141,1,143,4","remuneration,134,1","rendered,133,1,135,1,136,1","renewables,23,1","rent,136,1","reorganisations,97,1,114,1,124,1","repayment,133,1","repeated,129,1","repetition,129,1","replaces,142,1,143,1","reply,38,1","report,129,1,131,2","reporting,28,1,59,1","reports,7,2,73,1","repos,31,1","represent,16,1,42,1,129,3","representation,67,1,129,3","representations,34,1,67,1","representative,61,1,62,1,95,1,116,1","representatives,37,1,60,1,110,1,128,1","represented,95,1,122,1,110,1,128,1","representing,55,1","represents,61,1,62,1,131,1","reproduce,67,1","reproduced,129,1,130,4,131,3,132,4,133,1,134,1,135,1,136,1","republic,4,1,41,2,47,1,74,1,95,12,122,1,115,2,123,1,138,1,139,1,140,1,141,1,142,7,143,3","reputable,122,1,118,1,120,1","request,99,1,105,1,129,6,133,1","requested,129,3","requesting,129,1","requests,129,1","require,7,1,41,1,129,3,132,1,135,1","required,16,1,28,2,59,2,129,1,133,1,134,1","requirement,129,1,131,1,132,2,133,1,135,1","requirements,16,1,55,1,89,1,123,1,129,6,132,2","requires,41,1","requiring,134,1","research,48,1,68,1,129,1","reserve,67,1","reserved,1,1,2,1,3,1,5,1,6,1,4,1,7,1,8,1,9,1,10,1,11,1,12,1,13,1,14,1,15,1,16,1,17,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,26,1,27,1,28,1,29,1,30,1,31,1,32,1,33,1,34,1,35,1,37,1,38,1,40,1,39,1,41,1,42,1,47,1,48,1,49,1,50,1,51,1,52,1,53,1,69,1,70,1,71,1,72,1,73,1,54,1,55,1,56,1,58,1,59,1,60,1,61,1,62,1,63,1,64,1,65,1,66,1,67,1,68,1,74,1,75,1,76,1,77,1,78,1,79,1,80,1,82,1,83,1,81,1,84,1,86,1,87,1,88,1,89,1,90,1,91,1,92,1,93,1,94,1,95,1,96,1,97,1,98,1,99,1,100,1,101,1,102,1,103,1,104,1,107,1,108,1,105,1,106,1,122,1,109,1,110,1,111,1,112,1,113,1,114,1,115,1,116,1,117,1,118,1,119,1,123,1,124,1,120,1,121,1,125,1,126,1,127,1,128,1,130,1,131,1,132,1,133,1,134,1,135,1,136,1,137,1,138,1,139,1,140,1,141,1,142,1,143,1,144,1","residence,130,2","residency,132,1","resident,131,4,132,3,136,9","residential,84,1,93,1,129,1","residents,131,3","resignation,135,1","resolution,39,1,42,3,48,1,51,1,61,1,62,1,63,1,129,1,134,9,137,1","resolution.,42,4","resolve,27,2,42,1,129,1","resource,70,1","resources,6,1,39,1,66,1,137,1","respect,16,1,33,1,67,1,84,1,93,1,114,1,117,1,129,1,130,3,131,1,135,2","respectability,132,1","respectable,130,1","respected,37,1,130,1","respecting,50,1","respective,72,1","respectively,136,1","respond,61,1,62,1","response,15,1,27,1,54,1","responsibilities,21,1","responsibility,33,1,67,2,68,1","responsible,27,2,50,1,95,1","restriction,129,3","restrictions,130,1","restructuri,39,1,137,1","restructuring,18,1,19,1,20,1,21,5,22,1,23,1,24,1,25,1,30,1,39,1,42,1,86,1,87,1,88,1,90,1,91,1,92,1,100,2,108,1,109,1,110,1,111,1,113,1,114,1,115,2,116,2,117,1,119,1,124,1,121,1,125,2,128,1,130,1,137,1","restructurings,65,1","result,37,1,129,4,130,1,132,2","results.htm,56,4,82,4","retained,132,1","retains,133,1","retrieval,67,1","return,134,2","returns,28,1,59,1","reveal,129,1","revenue,130,1","review,38,1,42,1,113,1,117,1,121,1,129,1,132,1","reviewed,72,1","reviews,129,2","rewarding,132,1","rig,60,1","rigas,29,1,45,1,75,1,90,1,96,1,102,1,104,1,112,1,113,1,117,1,119,1,120,1,121,1,126,1,127,1","right,42,1,69,1,68,2,120,1,129,2,131,1","rights,1,1,2,1,3,1,5,1,6,1,4,1,7,1,8,1,9,1,10,1,11,1,12,1,13,1,14,1,15,1,16,1,17,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,26,1,27,1,28,1,29,1,30,1,31,1,32,1,33,1,34,1,35,1,37,1,38,1,39,1,40,2,41,1,42,3,47,1,48,1,49,1,50,2,51,1,52,1,53,1,69,1,70,1,71,1,72,1,73,1,54,1,55,1,56,1,58,1,59,1,60,1,61,1,62,1,63,1,64,1,65,1,66,1,67,1,68,1,74,1,75,1,76,1,77,1,78,1,79,1,80,1,82,1,83,1,81,1,84,1,86,1,87,1,88,1,89,1,90,1,91,1,92,1,93,1,94,1,95,3,96,1,97,1,98,1,99,1,100,1,101,2,102,1,103,1,104,1,107,1,108,1,105,1,106,1,122,1,109,1,110,1,111,1,112,1,113,1,114,1,115,1,116,1,117,1,118,1,119,1,123,1,124,1,120,1,121,1,125,1,126,1,127,1,128,1,129,1,130,2,131,2,132,1,133,4,134,1,135,2,136,1,137,1,138,1,139,1,140,1,141,1,142,1,143,1,144,1","rightscopyright,40,1","rigs,103,1","rise,132,1","risk,23,1,129,1","risks,129,1","rity,133,1","road,23,1,42,1,104,1,129,1","roads,23,1","robert,101,1","rodoula,77,1,80,1,100,7","rodoula@demetriades.com,100,1","rodoulamal.htm,100,4","role,38,1,114,1,129,2","room,130,1,132,1","rooted,132,1","roula,101,2","roulla,77,1,81,1,101,6,144,1","roullaiassonos.htm,101,4","roussou,77,1,81,1,102,6,144,1","rowley,129,1","royalties,130,2,131,1","rss,1,1,2,1,3,1,5,1,6,1,4,1,7,1,8,1,9,1,10,1,11,1,12,1,13,1,14,1,15,1,16,1,17,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,26,1,27,1,28,1,29,1,30,1,31,1,32,1,33,1,34,1,35,1,37,1,38,1,39,1,40,1,41,1,42,1,47,1,48,1,49,1,50,1,51,1,52,1,53,1,69,1,70,1,71,1,72,1,73,1,54,1,55,1,56,1,58,1,59,1,60,1,61,1,62,1,63,1,64,1,65,1,66,1,67,1,68,1,74,1,75,1,76,1,77,1,78,1,79,1,80,1,82,1,83,1,81,1,84,1,86,1,87,1,88,1,89,1,90,1,91,1,92,1,93,1,94,1,95,1,96,1,97,1,98,1,99,1,100,1,101,1,102,1,103,1,104,1,107,1,108,1,105,1,106,1,122,1,109,1,110,1,111,1,112,1,113,1,114,1,115,1,116,1,117,1,118,1,119,1,123,1,124,1,120,1,121,1,125,1,126,1,127,1,128,1,137,1,138,1,139,1,140,1,141,1,142,1,143,1,144,1","rss.htm,57,8","rule,130,1,133,1","rules,42,2,129,4","russia,74,2,130,4","russian,4,1,47,1,74,8,76,4,92,1,116,1,138,1,139,1,140,1,141,1,143,4","s.138,135,1","safety,132,6","said,129,2,132,5,134,1,142,1,143,1","sailing,114,1","salary,136,2","sale,16,2,20,1,22,1,30,1,61,1,62,1,84,1,86,1,93,1,98,1,103,1,123,2,126,1,127,1,129,1,133,5,134,1","sales,114,1,124,1,133,1","same,129,2,131,2,132,2","sanco,88,1","sanction,129,1,134,2","sanctioned,134,1","sanctions,21,1,129,18","satisfaction,27,1,129,1","satisfied,129,1,133,1,135,1","savvides,103,1","say,129,1","scheduled,129,1","schemes,132,2","school,88,1,97,1,107,1,122,1,111,1,112,1,116,1,117,1,118,1","schools,130,2","schuman,101,1","scope,42,1,132,2","screening,132,1","script,1,1,2,1,3,1,5,1,6,1,4,1,7,1,8,1,9,1,10,1,11,1,12,1,13,1,14,1,15,1,16,1,17,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,26,1,27,1,28,1,29,1,30,1,31,1,32,1,33,1,34,1,35,1,37,1,38,1,39,1,40,1,41,1,42,1,47,1,48,1,49,1,50,1,51,1,52,1,53,1,69,1,70,1,71,1,72,1,73,1,54,1,55,1,56,1,58,1,59,1,60,1,61,1,62,1,63,1,64,1,65,1,66,1,67,1,68,1,74,1,75,1,76,1,77,1,78,1,79,1,80,1,82,1,83,1,81,1,84,1,86,1,87,1,88,1,89,1,90,1,91,1,92,1,93,1,94,1,95,1,96,1,97,1,98,1,99,1,100,1,101,1,102,1,103,1,104,1,107,1,108,1,105,1,106,1,122,1,109,1,110,1,111,1,112,1,113,1,114,1,115,1,116,1,117,1,118,1,119,1,123,1,124,1,120,1,121,1,125,1,126,1,127,1,128,1,137,1,138,1,139,1,140,1,141,1,142,1,143,1,144,1","se,129,1,133,1","seagoing,132,1","sea-going,132,1","search,10,2,12,2,13,2,49,2,56,2,58,4,82,2","search.htm,58,4","searches,26,1,35,1,129,1","second,16,2,68,1,129,4","secondary,30,1","second-hand,60,1,103,1","secrecy,129,1","secretarial,6,2,7,1,26,1,28,7,35,1,59,7,63,1,64,1,66,1,135,1","secretarial.htm,59,4","secretaries,6,1","secretary,28,5,59,5,86,1,122,1,115,1,129,1,135,2","section,95,1,122,1,129,7,133,1,134,22,135,1","sections,41,2","sector,52,2,73,1,124,1,129,2,130,1,132,3","sectors,23,1,109,2,129,2","secu,133,1","secured,133,2","securities,14,1,31,2,42,1,111,1,116,1,130,5,136,1","securitisations,109,1","security,18,1,19,1,20,1,21,1,22,2,23,1,24,1,25,1,60,2,103,1,122,1,114,1,118,1,133,8,135,4","see,37,1,129,4,132,1","seek,68,1,129,1","seeking,15,1,54,1,129,2","seen,132,2","select,53,1","selected,60,1,111,1","selection,42,1","selfincrimination,129,1","self-incrimination,129,1","self-motivated,15,1,54,1","sell,50,1,133,1","seminars,95,1,110,1,111,1,115,1,118,1,123,1,128,1","semi-state,109,1","send,38,1,41,1,134,1","senior,95,1,129,1","sent,134,1","sentencing,129,5","separate,129,1","september,1,1,8,1,132,1","serbia,130,1","series,37,1","serious,95,2,117,1,129,1","seriously,27,1","serve,39,1,137,1","served,122,2","service,16,2,27,1,28,1,39,1,42,1,48,1,71,1,59,1,65,2,129,7,130,1,137,1","services,6,9,7,10,17,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,26,4,28,9,35,4,39,1,41,1,48,1,50,2,52,1,55,3,59,9,61,1,62,1,63,5,64,3,66,8,67,1,95,1,106,1,114,1,116,1,124,1,129,1,130,3,131,1,136,1,137,1","serving,69,1","ses,130,1,131,1,132,1,136,1","set,7,1,37,1,41,1,129,4,132,1,135,1,136,3","set-out,132,1","sets,50,1","settlement,129,1","several,20,1,37,1,72,1,103,1,106,1,111,1,115,1,124,1,129,1","seychelles,130,1","shall,67,1,129,3,131,1,134,4","shape,37,1","share,30,1,130,1,131,2,132,1,133,2,135,2,136,1","shareholder,114,1,120,1,130,1","shareholders,16,1,21,1,121,1,130,1,131,5,136,2","shareholders’,125,1","shareholding,131,1,132,1","shares,3,1,8,1,28,1,59,1,60,1,74,1,131,2,133,2,134,2,135,20,136,3","sharing,16,1,129,1","she,84,1,86,1,89,1,91,1,93,1,95,12,100,1,102,1,103,1,104,1,108,1,122,6,112,1,118,5","sheffield,111,1,113,1","shelf,26,1,35,1","ship,16,4,20,1,37,2,42,3,60,12,61,9,62,9,63,1,64,1,89,1,95,2,98,3,103,3,122,3,114,1,118,5,123,2,130,1,132,6","shipbuilding,61,1,62,1,98,1,123,1","shipfinance.htm,60,4","shipmanagement,130,4,132,9","shipmangement,132,2","shipowner,120,1,132,2","shipowners,122,1,132,4","ship-owners,61,1,62,1,123,1","shipping,1,1,8,1,10,1,11,1,13,1,14,1,16,9,17,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,30,1,31,1,32,1,34,1,37,2,40,1,42,2,48,2,51,1,52,1,55,1,60,3,61,34,62,34,63,5,64,3,65,1,76,3,77,4,79,3,80,1,83,9,81,1,89,2,98,4,103,1,115,1,118,4,123,5,120,1,129,1,130,3,132,18,144,1","shipping.htm,61,4","shipping.html,62,4","shippingby.htm,83,4","ships,16,2,60,2,61,2,62,2,89,1,103,1,118,1,130,5,132,5","ships.our,20,1","shipyards,61,1,62,1","shore,73,1","short,60,1,131,1","should,27,2,41,1,67,2,129,4,134,5,135,1","show,129,1","shown,130,1","shows,129,1","sign,4,1,47,1,138,1,139,1,140,1,141,1,142,5,143,1","signed,72,2,135,3,142,2,143,2","significant,129,1","significantly,129,1","similar,72,1,129,2,132,1","simple,16,1","since,16,1,61,1,62,1,84,1,86,1,87,1,88,1,89,1,90,1,91,1,92,1,93,1,94,1,95,2,96,1,98,1,100,1,101,1,102,1,103,3,104,1,107,1,108,1,106,1,122,2,109,1,110,1,111,1,112,1,113,1,114,1,115,1,116,1,117,1,118,1,119,1,123,2,124,1,120,1,121,1,125,1,126,1,127,1,128,1,130,1,131,1,132,2,133,1","singapore,130,1","single,67,1,103,1,129,1","site,41,1,70,2,63,2,64,6,67,1","sitemap,1,1,2,1,3,1,5,1,6,1,7,1,8,1,9,1,10,1,11,1,12,1,13,1,14,1,15,1,16,1,17,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,26,1,27,1,28,1,29,1,30,1,31,1,32,1,33,1,34,1,35,1,37,1,38,1,39,1,40,1,41,1,42,1,47,1,48,1,49,1,50,1,51,1,52,1,53,1,69,1,70,1,71,1,72,1,73,1,54,1,55,1,56,1,58,1,59,1,60,1,61,1,62,1,63,1,64,1,65,1,66,1,67,1,68,1,74,1,75,1,76,1,77,1,78,1,79,1,80,1,82,1,83,1,81,1,84,1,86,1,87,1,88,1,89,1,90,1,91,1,92,1,93,1,94,1,95,1,96,1,97,1,98,1,99,1,100,1,101,1,102,1,103,1,104,1,107,1,108,1,105,1,106,1,122,1,109,1,110,1,111,1,112,1,113,1,114,1,115,1,116,1,117,1,118,1,119,1,123,1,124,1,120,1,121,1,125,1,126,1,127,1,128,1,4,1,137,1,138,1,139,1,140,1,141,1,142,1,143,1,144,1","sitemap.htm,63,4","sitemap_old.htm,64,4","situated,136,1","situation,67,1","situations,30,1","sixty,39,1,137,1","size,42,1","sized,42,1","skevi,77,1,81,1,102,7,144,1","skevi@demetriades.com,102,1","skevi’s,102,1","skevirousou.htm,102,4","skill,63,1","skills,15,1,54,1,68,1","slot,129,1","small,17,1,42,3","so-called,132,1","social,66,1,95,1","society,103,1","sofi,77,1,83,1,103,9","sofim@demetriades.com,103,1","sofimylona.htm,103,4","software,7,1","sold,134,1","sole,67,1,129,1","solicitor,107,1,116,2","solicitors,39,1,137,1","solutions,6,1,65,1","solvency,134,1","sometimes,130,1","sonably,133,1","soon,129,1,134,1","sort,10,1,12,1,13,1,49,1,56,1,82,1","soteriou-loizidou,11,1,77,1,80,1,94,6","source,130,1,131,2,132,1,133,1,134,1,135,1,136,1","sources,129,1","south,130,1","sovereign,23,1,113,1,132,2","soviet,130,1","spanish,116,1","speaker,103,1,122,1,111,1","speaking,132,1","special,26,1,35,1,66,1,123,1,131,6,134,4","specialisation,69,1,121,1,125,1","specialised,17,1,118,1","specialises,91,1,98,1,113,1,115,1,119,2","specialising,26,1,35,1","specialist,6,1,14,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,65,1,122,1,118,1","specialists,42,1,51,1,65,1","specializes,111,1","specific,17,1,38,1,41,1,42,1,61,1,62,1,67,1,129,5","specifically,132,1","specified,129,2,134,1","specifying,134,1","spectrum,61,1,62,1","speculatively,15,1,54,1","spends,117,1","spoke,118,1","spoken,110,1,123,1,128,1","sponsors,14,1","sport,114,1","sports,114,2","spot,129,1","spyroulla.iasonos@demetriades.com,101,1","stable,37,1","staff,48,1,69,1,129,1,130,1","stage,16,1,42,1,65,1,129,3","stagier,88,1","stala,77,1,81,1,104,6,144,1","stala@demetriades.com,104,1","stala’s,104,1","stalamargoni.htm,104,4","stamp,52,1,65,1,66,1","stances,133,1","standard,30,1,130,2","standardised,26,1,35,1","standards,130,1,131,1,132,6","standby,25,1","standing,16,1,41,1,110,1,128,1","start,129,1,132,1","starting,53,1","start-ups,17,1","state,34,1,92,1,129,1,132,5,134,1","stated,129,1,132,1,134,1","statement,50,2,129,2,134,2","statements,7,2","states,23,1,129,1,130,2,132,1","states”,95,1","statistical,50,1","status,132,1,134,1","statutory,28,3,52,1,59,3,129,1,134,2","stavrakis,142,2,143,2","steadily,37,1","stella,105,6","stellamd@demetriades.com,105,1","stellamoush.htm,105,4","step,103,1","steps,129,4","still,129,1,132,4","stipulated,129,1","stock,116,1,124,1,125,2,130,2,131,3","stock-exchange,95,1","stop,129,1","storage,60,1","store,67,1","str,29,1,45,1,75,1,90,1,96,1,102,1,104,1,112,1,113,1,117,1,119,1,120,1,121,1,126,1,127,1","straightforward,60,1","strasbourg,95,1,101,1","strategic,37,1,66,1,132,1","strategies,21,1","strategy,33,1","street,27,1,29,1,46,1,75,1,99,1,101,1,105,1,124,1","strengths,37,1","stricter,132,1","strike,69,1","strong,15,1,48,1,54,1,68,1,129,1,132,1","structure,71,1,65,1","structured,24,1,48,1,51,1,60,1,65,1","structures,20,1,25,1,51,1,52,1,61,1,62,1,65,1","structuring,18,1,19,2,20,1,21,1,22,1,23,2,24,1,25,1,51,2,109,1,130,2,131,1,132,1","stuart,37,1","studies,48,1,89,1,111,1,125,1","stylianou,77,1","subdivision,52,1","subject,129,8,131,5,132,2,136,3","subjected,132,1","subleasing,52,1","submission,129,1","submit,67,1,129,2","submitted,129,1","subordination,22,1","subse,133,1","subsequent,129,2","subsidiaries,74,1,131,1","subsidiary,131,1","substantial,130,3,131,1,136,2","substantially,130,1,136,2","substantive,129,2","success,10,1,12,1,13,1,48,1,49,1,56,1,82,1,130,2,131,1","successful,53,1,129,2","successfully,132,1","suffered,129,2,136,1","suffering,129,1","sufficient,129,1","suggest,73,1","suit,6,1","suitable,38,1,130,1","suitably,33,1","sum,134,1","summary,3,1,8,1,136,9","supervision,2,1,16,2,47,1,72,8,138,1,139,1,140,1,141,1","supervisory,72,2","supplementary,129,1","supplied,50,1,67,1","supply,50,1,129,1","support,1,1,2,1,3,1,5,1,6,1,7,1,8,1,9,1,10,1,11,1,12,1,13,1,14,1,15,1,16,1,17,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,26,1,27,1,28,1,29,1,30,1,31,1,32,1,33,1,34,1,35,1,37,1,38,1,40,1,41,1,42,1,47,1,48,1,49,1,50,1,51,1,52,1,53,2,69,1,70,1,71,1,72,1,73,1,54,1,55,1,56,1,58,1,59,1,60,1,61,1,62,1,63,1,64,1,65,1,66,1,67,1,68,1,74,1,75,1,76,1,78,1,79,1,80,1,82,1,83,1,81,1,84,1,86,1,87,1,88,1,89,1,90,1,91,1,92,1,93,1,94,1,95,1,96,1,97,1,98,1,99,1,100,1,101,1,102,1,103,1,104,1,107,1,108,1,105,1,106,1,122,1,109,1,110,1,111,1,112,1,113,1,114,1,115,1,116,1,117,1,118,1,119,1,123,1,124,1,120,1,121,1,125,1,126,1,127,1,128,1,4,1,39,1,137,1,138,1,139,1,140,1,141,1,142,1,143,1,77,1,144,1","supportive,69,1","supreme,95,1,122,4,113,1,119,1,120,1,121,2,129,5","surplus,133,1","surprising,131,1","suspected,42,1","swap,14,1","swaps,31,1","sweet,114,1","swift,42,1","swimming,114,1","syndicated,22,1,60,1,103,1,116,1","syria,130,1","system,67,1,130,1,131,1","systems,6,1,7,1","tables,48,1","tak,95,1","take,27,2,28,2,69,1,72,1,59,2,60,1,67,2,129,4,133,4,134,1,135,1","taken,41,1,67,1,129,1","take-on,132,1","takes,129,2,133,1","taking,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,136,1","tankers,103,1","tarily,134,1","tarriffs,129,1","tax,3,4,7,2,8,4,14,1,17,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,30,1,31,1,32,1,34,1,40,1,42,1,47,2,48,1,51,2,52,1,55,1,63,2,64,1,65,19,66,6,74,7,84,1,92,1,107,1,106,1,109,1,110,1,111,1,114,2,115,3,123,1,124,1,121,1,128,1,130,40,131,36,132,36,136,53,4,2,138,2,139,2,140,2,141,2,142,6,143,6","tax.htm,65,4","taxable,136,2","taxation,6,3,7,1,26,1,28,1,35,1,59,1,63,1,64,1,66,8,74,1,84,1,93,1,98,1,106,2,110,1,114,1,124,1,128,1,130,2,132,1","taxed,74,1,130,2,132,2,136,1","tax-efficient,66,1","taxes,52,1,65,1,66,1","taxserv.htm,66,4","teaching,130,1","team,15,1,16,1,21,1,26,1,35,1,53,1,54,1,116,1","teams,6,1","teamwork,33,1","technical,129,2","tel,44,1,129,1","telecommunications,67,1","telecoms,129,1","telephone,29,3,44,1,45,1,46,1,50,1,75,3,130,1,131,1,132,1,133,1,134,1,135,1,136,1","temp_36fb008.htm,137,4","temp_3745008.htm,138,4","temp_38dbfb0.htm,139,4","temp_3a0ffe8.htm,143,4","temp_3b82008.htm,144,4","temp_3e40478.htm,140,4","temp_607d480.htm,127,4","temp_669a008.htm,141,4","temp_86efe28.htm,128,4","temporary,67,1","tenant,104,1","tenants,42,1","tender,121,1","tenders,95,1","tends,132,1","term,41,1,60,1,129,2,131,3,132,1","terminate,129,3","terminated,129,1","termination,32,1,129,1,134,1","terms,27,1,30,1,41,3,50,1,67,7,129,6,132,1,133,1","termsofuse.htm,67,4","territory,130,1,132,1","thailand,130,1","themselves,114,1,130,1,132,1","theory,132,1","therefore,15,1,33,1,54,1,132,2,133,1,135,1","thereof,67,1,88,1,97,1,129,1,134,1","thereunder,133,1","thessalonica,90,1","third,37,1,50,2,67,2,129,2,130,4,132,1,133,1,135,1","third-party,37,1","thomas,11,1,76,1,78,1,79,1,80,1,109,7,126,6,127,6,129,2,81,1,144,1","thomas@demetriades.com,126,1,127,1","thomas’,109,1,126,1,127,1","thomaschrist.htm,126,4","thomaskeane.htm,109,4","thorough,14,1","thoroughly,27,1","those,41,2,96,1,129,2,131,1","though,132,1,133,2,135,1","thrace,84,1,86,1,102,1,104,1,110,1,128,1","three,48,1,122,1,130,1,134,1,136,2","through,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,37,1,41,3,67,1,74,1,106,1,129,5,130,4,131,1,132,2,133,2","throughout,129,3","thus,129,2,130,2,131,1,133,1,135,1,136,1","tice,133,1","tie-ins,129,1","tier,9,1,39,1,137,1","time,16,1,37,1,41,2,50,3,69,1,66,1,67,2,117,1,129,11,132,4,133,1,134,3,136,1","timely,66,1,129,1","times,27,1,129,2,130,1,132,1","tioned,135,1","title,36,4","tive,135,1","today,10,1,12,1,13,1,37,1,49,1,56,1,61,1,62,1,82,1,132,1","together,38,1,41,1,135,1","tom@demetriades.com,109,1,129,1","tonnage,16,2,60,1,130,2,132,25","tons,130,2,132,1","took,118,1,129,2","top,39,1,137,1","tors,135,1","tort,126,1,127,1","total,130,1,132,1,136,1","totals,129,1","tourism,129,1","towards,130,1","town,121,1","toxic,73,1","trace,42,1","track,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1","trade,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,6,40,1,94,1,103,2,122,1,114,1,115,1,120,1,129,3,130,1","traded,26,1,35,1","traders,129,1","trading,21,1,26,1,35,1,123,1,129,1,131,1,136,1","traffic,42,1","trainee,15,1,33,1,38,1,53,1,69,1,54,1,63,1,64,1,68,7,87,1,88,2,91,1,93,1,97,1,101,1,107,1,116,1","trainee.htm,68,4","training,68,1","trans,134,1","transaction,69,1,61,1,62,1,65,1,108,1","transactional,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1","transactions,16,1,19,1,20,1,21,1,24,1,30,1,42,1,60,2,61,2,62,2,65,4,84,1,87,1,88,1,89,1,92,1,93,1,97,1,107,1,122,1,109,2,111,1,115,2,118,2,123,1,129,2,132,1","transactions”,114,1","transfer,24,1,50,1,130,1,133,3,134,1,135,1","transferor,134,2","transferred,41,1,134,1","transformed,37,1","transmit,67,1","transmitted,67,1","transport,23,1,95,1,129,4,132,2","travel,129,1","treasurer,86,1","treaties,130,6,131,4","treatment,74,1,129,1,131,5","treaty,129,4,130,2,131,2,132,1,4,1,47,1,138,1,139,1,140,1,141,1,142,7,143,3","trends,129,1","true,129,1","trust,6,1,42,1,103,2,116,1","trusted,37,1","trustees,14,1,51,1","trusts,51,2,65,2,87,1,92,1","truthful,129,1","tsirides,95,1","tuna,129,1","turkey,130,1","turn,130,1,131,1","turned,118,1","turnover,129,2","twelve,134,1","twenty,132,1","twice,122,1","two,37,2,72,1,74,1,122,1,129,1,134,1,135,1,136,1","tyne,120,1","type,50,1,67,1","types,16,1,20,1,30,2,42,3,51,1,60,1,65,1,117,1,130,1","typical,129,1","uidator,133,1","uk,132,1","ukraine,2,1,72,6,130,2,47,1,138,1,139,1,140,1,141,1","ultimate,131,1","ultimately,131,1","un,134,1","unannounced,129,5","unanswerable,133,1","uncitral,42,1","uncommon,133,1","uncompromising,48,1","undated,135,1","under,3,1,6,1,8,1,16,1,41,1,42,1,61,1,62,1,67,1,89,2,118,1,120,1,129,13,130,3,131,2,132,12,133,3,135,10","underpins,33,1","understanding,2,1,72,8,132,1,47,1,138,1,139,1,140,1,141,1","understood,130,1","undertake,60,1","undertaken,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,123,1","undertakes,91,1,92,1,117,1","undertaking,61,1,62,1,129,18,132,3,135,1","undertakings,67,1,129,10,130,1,132,1","underwent,132,1","unilateral,131,1","uninterrupted,67,1","union,1,1,8,1,95,1,104,1,130,4,131,2,132,11","unique,132,1","united,130,2","universities,130,1","university,84,2,86,1,88,2,89,2,90,1,91,1,93,1,94,1,95,3,96,1,97,1,98,2,100,1,101,1,102,1,103,1,104,2,107,1,108,1,122,2,109,3,110,2,111,5,112,1,113,1,114,1,115,2,116,1,117,2,119,2,123,1,120,2,121,1,124,1,125,2,126,1,127,1,128,2,130,1","unless,67,1,129,1,133,1,134,3,135,1,136,2","unlike,133,1","unlikely,73,1","unlimited,41,1","unqualified,133,1","unreasonably,133,1","until,95,1,129,1,133,1,134,1","update,28,1,59,1,129,1","updated,72,2,67,1","updating,61,1,62,1","upon,61,1,62,1,120,1,129,5,132,1,133,2,134,2,39,1,137,1","upstream,23,1","up-to-date,66,1","urgency,129,1","url,50,1","usage,129,1","use,10,1,12,1,13,1,27,1,41,4,49,1,50,2,52,2,56,1,67,12,82,1,129,2,130,3,131,1,132,2","used,41,1,50,2,65,1,129,1,130,2,131,1","users,50,1,130,2","using,7,1,10,1,12,1,13,1,49,1,50,1,56,1,82,1","usual,133,1","usually,129,1,131,1,133,2","vacancies,15,1,38,1,54,1","valid,133,1,135,2","validity,135,1","valuable,118,1,133,1","value,20,1,42,2,129,1","valuers,52,1","values,33,1","varied,15,1,54,1","varieties,40,1","variety,69,1,61,1,62,1","various,51,2,60,1,87,1,90,1,92,1,104,1,114,1,115,1,123,1,120,1,124,1,129,2,130,2,131,2,132,1","vat,7,1,41,2,65,1,66,1,106,1","vehicle,129,1,130,1","vehicles,129,1,131,1","vendors,42,1","venture,16,2","ventures,30,1,65,1,97,1,109,1,114,1,124,1,132,1,39,1,137,1","verted,134,1","vertical,129,1","vessel,16,4,61,1,62,1,123,2,132,3","vessels,16,4,60,2,89,1,103,2,132,14","via,67,1,131,1","vice,124,1","view,29,3,75,3,129,2,134,1","viewing,67,1","vigilantly,129,1","viking,132,1","viruses,67,1","vision,37,1","visit,129,5,130,3,132,3","visitors,67,1","visits,129,1","vitae,38,2","vital,40,1","viz,133,1","vocational,88,1,103,1,107,1,122,1,112,1,113,1,116,1,117,1,118,1,124,1","void,133,1,135,1","volun,134,1","voluntarily,134,1","voluntary,3,1,8,1,134,11","vote,134,1","voting,131,1","voyage,16,1","wages,129,1","wait,133,1","wales,41,1,107,1,116,1","warranties,67,1","warranty,67,1","washington,116,1","waste,23,2","waste-to-energy,23,1","water,23,1","watson,116,1","way,41,1,129,7,133,1,136,1","ways,66,1","wealth,51,1","web,67,1","webmaster@demetriades.com,41,1","website,41,7,50,5,70,6,67,20,130,1,131,1,132,1,133,1,134,1,135,1,136,1,4,1,47,1,138,1,139,1,140,1,141,1","websites,50,1,67,1","week,134,1","weeks,73,1,134,1","welcome,15,1,33,1,54,1,130,1,39,1,137,1","wellestablished,131,1","well-known,95,1","well-rounded,15,1,54,1","were,41,2,130,2,132,4,136,1","whatever,131,1","whereby,132,1","wherever,10,1,12,1,13,1,49,1,56,1,82,1,129,1","whether,16,1,38,1,53,1,129,1,131,2","while,129,2","whilst,67,2","white,42,1,132,1","who,7,1,10,1,12,1,13,1,27,1,41,1,42,4,49,1,71,1,56,1,61,1,62,1,82,1,129,7,130,3,131,4,132,2,133,3,134,1,135,1,136,1","whole,67,1,134,1,136,1","whomever,133,1","whose,135,3,136,1","wide,16,2,30,1,31,1,42,4,61,1,62,1,92,1,94,1,95,2,100,1,103,2,107,1,122,2,114,1,118,2,123,1,120,1,125,2","widely,9,1,37,1,48,1","wider,131,1","william,129,1","williams,116,1","willing,129,1,133,1","willingness,68,1","wills,51,1","wind,134,2","winding,134,10","windingup,134,1","wish,38,1,41,1","withdraw,129,1","withholding,66,1,130,4,131,3","withholds,129,2","without,50,1,67,2,130,3,131,1,133,5","witnesses,135,1","women,122,1","work,10,1,12,1,13,1,15,2,17,1,18,3,19,3,20,3,21,3,22,3,23,3,24,3,25,3,42,3,49,1,69,2,54,2,56,1,68,1,82,1,91,1,92,1,95,1,103,1,122,1,115,1,118,1,130,1","worked,95,1,118,1","workenv.htm,69,4","working,15,1,25,1,33,1,37,1,38,1,42,1,51,1,52,1,53,2,69,7,54,1,55,1,61,1,62,1,63,1,64,1,68,1,115,1,129,1","works,16,1,67,1,95,2,115,1","world,10,1,12,1,13,1,37,1,48,1,49,1,56,1,82,1,118,1,130,5,131,1,132,2","world’s,103,1","worldwide,60,1,130,2,131,2","world-wide,122,1,118,1","worth,51,1","would,27,1,37,1,99,1,105,1,131,1,132,2,142,1,143,1","wound,134,3","write,27,1","writing,134,1,135,1","written,27,1,67,1,123,1,129,6","wrongful,21,1","www.demetriades.com,129,1,130,1,131,1,132,1,133,1,134,1,135,1,136,1","www.gettingthedealthrough.com,129,3","www.offshoreinvestment.com,130,3,132,3","yacht,61,1,62,1","yachts,103,1","year,1,1,2,1,3,1,5,1,8,1,70,1,71,1,72,1,73,1,74,1,129,5,132,2,134,3,136,2,4,1,47,1,138,1,139,1,140,1,141,1,142,1,143,1","years,1,1,2,1,3,1,5,1,6,1,8,2,37,2,53,1,70,1,71,1,72,1,73,1,74,2,95,2,122,1,119,1,129,1,132,1,136,2,4,1,39,1,47,2,137,1,138,2,139,2,140,2,141,2,142,1,143,1","yet,68,1,129,1","yiannis,120,9","yiannis@demetriades.com,120,1","york,111,2","young,116,1","ysses,129,2","zette,134,1"); arrFiles=new Array();arrFiles[0]=new Array(1,"2007pub.htm","16 Mar 2009","2008 Publications","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | PUBLICATIONS Publications Year: ....... All Years 2009 2008 2007 2007 Cyprus Shipping in the European Union - Recent Developments September 200 7 71.6KB ......................................................................................................................................................................................................... ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",53);arrFiles[1]=new Array(2,"2008news.htm","28 Jan 2009","Latest News","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | NEWS Latest News Year: ....... 2009 2008 All Years 2008 News New Memorandum of Understanding on Banking Supervision between the Cyprus and Ukraine 19 Dec, 2008 ......................................................................................................................................................................................................... ......................................................................................................................................................................................................... ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",48);arrFiles[2]=new Array(3,"2008pub.htm","16 Mar 2009","2008 Publications","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | PUBLICATIONS Publications Year: ....... All Years 2009 2008 2007 2008 Members Voluntary Liquidation of a Cypriot Company November 2008 156KB ......................................................................................................................................................................................................... Cyprus An ideal base for international tax planning November 2008 78.3KB ......................................................................................................................................................................................................... Enforcement of Pledges and Charges July 2008 107KB ......................................................................................................................................................................................................... Pledge of Shares under Cyprus Law January 2008 116KB ......................................................................................................................................................................................................... Summary of Income tax, Capital Gains tax and Defence tax January 2008 79KB ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",58);arrFiles[3]=new Array(4,"2009news.htm","4 May 2009","Latest News","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | NEWS Latest News Year: ....... 2009 2008 All Years 2009 News The Czech Republic and Cyprus sign New Tax Treaty 28 Apr, 200 9 ......................................................................................................................................................................................................... Cyprus to be removed from Russian Tax Blacklist 27 Apr, 200 9 ......................................................................................................................................................................................................... Bank Deposit Guarantee to be raised to €100,000 26 Apr, 200 9 ......................................................................................................................................................................................................... Chrysses Demetriades launches new Website 26 Jan, 200 9 ......................................................................................................................................................................................................... Chrysses Demetriades converts to an LLC 1 Jan, 2009 ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",53);arrFiles[4]=new Array(5,"2009pub.htm","16 Mar 2009","2009 Publications","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | PUBLICATIONS Publications Year: ....... All Years 2009 2008 2007 2009 Cyprus Holding Company January 200 9 71.6KB ......................................................................................................................................................................................................... Cartel Regulation in Cyprus January 200 9 71.6KB ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",49);arrFiles[5]=new Array(6,"aboutus.htm","27 Jan 2009","Cyproservus","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | CYPROSERVUS About Us Company Formation Company Secretarial Services Accounting Services Taxation Services About Us Cyproservus Co Limited is a leading corporate services provider in Cyprus. With over 40 years of experience and 7,000 companies under our management, we have earned the trust and confidence of our clients. Our expert teams consist of lawyers, accountants and company secretaries, and are divided into the following specialist areas: company formation company secretarial services accounting services taxation services Cyproservus Co Limited is an affiliate of Chrysses Demetriades & Co.LLC. The integration of our management and information systems and the resources of our affiliated legal practice enable us to offer clients a complete range of corporate services and deliver effective solutions to suit their needs. For more details please contact: Pavlina Constantinides or Michael McBride. For accounting or taxation services please contact Achilleas Emilianou. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",50);arrFiles[6]=new Array(7,"accserv.htm","27 Jan 2009","Accounting Services","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | CYPROSERVUS About Us Company Formation Company Secretarial Services Accounting Services Taxation Services Accounting Services Cyproservus Co Limited provides a full range of accounting services for companies who require a complete and properly constructed set of financial statements for their business purposes. All accounting records are maintained using computerised accounting systems. Our accounting services include: book keeping VAT registration and computation accounting, including generation of financial statements and reports directors’ reports audit (by one of our associate audit firms) corporate and personal tax computation tax planning payroll accounting software implementation. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",50);arrFiles[7]=new Array(8,"articles.htm","16 Mar 2009","General Cyprus and International Law Publications.","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | PUBLICATIONS Publications Year: ....... All Years 2009 2008 2007 All Years Cyprus Holding Company January 200 9 71.6KB ......................................................................................................................................................................................................... Cartel Regulation in Cyprus January 200 9 1.471KB ......................................................................................................................................................................................................... Members Voluntary Liquidation of a Cypriot Company November 2008 156KB ......................................................................................................................................................................................................... Cyprus An ideal base for international tax planning November 2008 78.3KB ......................................................................................................................................................................................................... Enforcement of Pledges and Charges July 2008 107KB ......................................................................................................................................................................................................... Pledge of Shares under Cyprus Law January 2008 116KB ......................................................................................................................................................................................................... Summary of Income tax, Capital Gains tax and Defence tax January 2008 79KB ......................................................................................................................................................................................................... Cyprus Shipping in the European Union - Recent Developments September 200 7 71.6KB ......................................................................................................................................................................................................... ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",65);arrFiles[8]=new Array(9,"awards.htm","14 Feb 2009","Awards & Accolades","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | ABOUT THE FIRM Overview History Awards and Accolades Awards and Accolades The Firm \'s ability to remain at the forefront of the market is widely acknowledged within the industry, and it is consistently ranked in the first tier, by the independent legal directories the Legal 500, Chambers and Law Firm Directory. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",44);arrFiles[9]=new Array(10,"bydepartment.htm","29 Jan 2009","Our People","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | PEOPLE BY DEPARTMENT Corporate/Commercial Shipping Litigation BY POSITION Our People Our people make the firm what it is today. They are the key to our success and we pride ourselves on the quality of the people that work here. To find a legal adviser who can help you, wherever you are in the world, sort by department or by position using the menu on the left. If you know their name, please use the search function below Search By Name ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",50);arrFiles[10]=new Array(11,"bypartner.htm","29 Jan 2009","Our People","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | PEOPLE BY DEPARTMENT Company/Commercial Shipping Litigation BY POSITION Partner Adam Emilianou Corporate / Commercial Consultant Agis Agapiou Corporate / Commercial Partner Alexandos Economou Corporate / Commercial Partner Anthia Nutt-Keane Corporate / Commercial Associate Chris Georghiades Corporate / Commercial Partner Christina Papamarcou Corporate / Commercial Associate Christos Mavrellis Corporate / Commercial Partner Chrysses Demetriades Corporate / Commercial Associate Demosthenes Mavrellis Corporate / Commercial Partner Irene Anastasiou Corporate / Commercial Associate Irina Louchina Corporate / Commercial Associate Lenia Economou Corporate / Commercial Associate Lia Petridou Corporate / Commercial Consultant Lina Soteriou-Loizidou Corporate / Commercial Associate Michaela Hadjihambi Corporate / Commercial Associate Thomas Christodoulou Corporate / Commercial Partner ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",89);arrFiles[11]=new Array(12,"byposition.htm","29 Jan 2009","Our People","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | PEOPLE BY DEPARTMENT BY POSITION Partner Consultant Associate Our People Our people make the firm what it is today. They are the key to our success and we pride ourselves on the quality of the people that work here. To find a legal adviser who can help you, wherever you are in the world, sort by department or by position using the menu on the left. If you know their name, please use the search function below Search By Name ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",50);arrFiles[12]=new Array(13,"bypractice.htm","26 Jan 2009","Our People","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | PEOPLE BY PRACTICE Company/Commercial Shipping Litigation BY POSITION Our People Our people make the firm what it is today. They are the key to our success and we pride ourselves on the quality of the people that work here. To find a legal adviser who can help you, wherever you are in the world, sort by department or by position using the menu on the left. If you know their name, please use the search function below Search By Name ©2008 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",51);arrFiles[13]=new Array(14,"Capitalm.htm","27 Jan 2009","Capital Markets","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | COMPANY/COMMERCIAL Banking & Finance Capital Markets Corporate and M&A Derivatives Employment EU & Competition Law Private Client Intellectual Property Property Regulatory Compliance Tax SHIPPING LITIGATION Capital Markets We have a thorough knowledge of commercial practice in and regulation of international capital markets and financial products. Our specialist capital markets lawyers provide legal advice to arrangers, sponsors, originators, issuers, rating agencies, swap counterparties, credit providers, trustees and investors in connection with the issue and/or offer of bonds, notes and other securities by domestic and international companies and banks in Cyprus. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",53);arrFiles[14]=new Array(15,"careers.htm","27 Jan 2009","Careers Opportunities for Qualified Lawyers","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | CAREERS Trainee Lawyers Working Environment Employment Policy How to Apply Careers Opportunities for Qualified Lawyers We are always seeking to recruit qualified lawyers to work in all areas of our practice either in response to one of our vacancies or more speculatively for the future. To join us you must be a hardworking, self-motivated and well-rounded individual with a strong academic background and excellent relevant experience. Lawyers qualified in other jurisdictions are welcome to apply to Chrysses Demetriades & Co. LLC. Much of the work done by Chrysses Demetriades & Co. LLC has a cross-border element and we are therefore looking for individuals with varied skills, professional qualifications, international backgrounds and linguistic abilities to complement our existing team. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",48);arrFiles[15]=new Array(16,"commship.htm","27 Jan 2009","Commercial Shipping","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | COMPANY/COMMERCIAL SHIPPING Commercial Shipping Ship Finance LITIGATION Commercial Shipping We regularly advise on the preparation and negotiation of a wide range of commercial shipping contracts from the relatively simple preparation of a memorandum of agreement for the purchase of second hand tonnage to more complex transactions involving fleet acquisitions or the sale and lease-back of vessels. We have particular experience in: sale and purchase contracts for new build vessels both at the pre-delivery and post-delivery stage time, voyage and bareboat charters contracts of affreightment pooling and capacity sharing arrangements for a wide range of vessel types joint venture and shareholders \' agreements between relevant parties where a vessel is to be owned and operated as part of a joint venture management agreements and supervision contracts for new build vessels We are equally experienced in advising on all aspects of a vessel \'s registration, whether such registration is required in respect of a new build vessel or following the purchase of second hand tonnage, and works closely with our Ship Finance team in relation to such matters. Since we represent a very large percentage of the Cyprus fleet and of ships registered in other jurisdictions, we provide our ship owning and ship management clients with a monitoring service for that ensures that their vessels comply with the requirements of the Cyprus Department of Merchant Shipping and of the other flag administrations. This service ensures that the ships are kept in good standing with the flag administrations under the Firm’s supervision. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",56);arrFiles[16]=new Array(17,"company.htm","16 Feb 2009","Company & Commercial Law","company law , banking & finance,capital markets corporate and M&A, Derivatives,EU & Competition law , Private client,intellectual property,property,regulatory compliance,tax","Our Company & Commercial department provides comprehensive and specialised legal advice and services in all aspects of domestic and international business","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | COMPANY/COMMERCIAL Banking & Finance Capital Markets Corporate and M&A Derivatives Employment EU & Competition Law Private Client Intellectual Property Property Regulatory Compliance Tax SHIPPING LITIGATION Company & Commercial Our Company & Commercial department provides comprehensive and specialised legal advice and services in all aspects of domestic and international business.We pride ourselves on the depth of our experience in all aspects of company and commercial practice, from small business start-ups to merger and acquisition work involving major international companies. The Company & Commercial department comprises of distinct practice areas.To find out more on a specific area please choose the relevant core practice area from the left hand menu. For more details please contact: Christos Mavrellis or Chris Georghiades . ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",53);arrFiles[17]=new Array(18,"company2.htm","27 Jan 2009","Banking & Finance","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | COMPANY/COMMERCIAL Banking & Finance Capital Markets Corporate and M&A Derivatives Employment EU & Competition Law Private Client Intellectual Property Property Regulatory Compliance Tax SHIPPING LITIGATION Banking & Finance We have an exceptional track record in assisting clients in all aspects of finance work and guiding them through the industry’s ever-changing legal landscape. Our specialist banking lawyers are able to advise on the structuring, documentation and negotiation of all aspects of transactional work (including the taking and enforcement of security and the regulation of financial services). The work undertaken by our Banking & Finance practice includes: Acquisition Finance Asset Finance Corporate Restructuring and Insolvency General Banking Project Finance Property Finance Trade Finance ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",55);arrFiles[18]=new Array(19,"company3.htm","27 Jan 2009","Acquisition Finance","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | COMPANY/COMMERCIAL Banking & Finance Capital Markets Corporate and M&A Derivatives Employment EU & Competition Law Private Client Intellectual Property Property Regulatory Compliance Tax SHIPPING LITIGATION Banking & Finance We have an exceptional track record in assisting clients in all aspects of finance work and guiding them through the industry’s ever-changing legal landscape. Our specialist banking lawyers are able to advise on the structuring, documentation and negotiation of all aspects of transactional work (including the taking and enforcement of security and the regulation of financial services. The work undertaken by our Banking & Finance practice includes : Acquisition Finance We advise major banks and other debt providers, as well as corporate borrowers and private equity investors in the structuring and documentation of leveraged buyouts, public-to-privates, bid financings, investment grade financings and other acquisition-related financing transactions. Asset Finance Corporate Restructuring and Insolvency General Banking Project Finance Property Finance Trade Finance ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",55);arrFiles[19]=new Array(20,"company4.htm","27 Jan 2009","Asset Finance","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | COMPANY/COMMERCIAL Banking & Finance Capital Markets Corporate and M&A Derivatives Employment EU & Competition Law Private Client Intellectual Property Property Regulatory Compliance Tax SHIPPING LITIGATION Banking & Finance We have an exceptional track record in assisting clients in all aspects of finance work and guiding them through the industry’s ever-changing legal landscape. Our specialist banking lawyers are able to advise on the structuring, documentation and negotiation of all aspects of transactional work (including the taking and enforcement of security and the regulation of financial services. The work undertaken by our Banking & Finance practice includes : Acquisition Finance Asset Finance We advise clients on the acquisition, finance, leasing, maintenance and sale of a range of asset types, including aircraft, manufacturing equipment and ships.Our Asset Finance practice is characterised by high value complex transactions, often with cross-border input and several layers of financing and legal structures. Click here for details of our Ship Finance practice. Corporate Restructuring and Insolvency General Banking Project Finance Property Finance Trade Finance ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",56);arrFiles[20]=new Array(21,"company5.htm","27 Jan 2009","Corporate Restructuring and Insolvency","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | COMPANY/COMMERCIAL Banking & Finance Capital Markets Corporate and M&A Derivatives Employment EU & Competition Law Private Client Intellectual Property Property Regulatory Compliance Tax SHIPPING LITIGATION Banking & Finance We have an exceptional track record in assisting clients in all aspects of finance work and guiding them through the industry’s ever-changing legal landscape. Our specialist banking lawyers are able to advise on the structuring, documentation and negotiation of all aspects of transactional work (including the taking and enforcement of security and the regulation of financial services. The work undertaken by our Banking & Finance practice includes : Acquisition Finance Asset Finance Corporate Restructuring and Insolvency We advise financial institutions and other creditors, insolvency practitioners, company directors and shareholders on strategies for corporate recovery and all aspects of insolvency procedures, as well as pre-insolvency considerations on such matters as wrongful trading and directors’ duties. Our contentious insolvency team advises on the duties and responsibilities of the insolvency practitioner in the circumstances of litigation and on all forms of court application, sanctions, directions and the overturning of transactions. Click here for details of our Contentious Insolvency practice. General Banking Project Finance Property Finance Trade Finance ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",57);arrFiles[21]=new Array(22,"company6.htm","27 Jan 2009","General Banking","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | COMPANY/COMMERCIAL Banking & Finance Capital Markets Corporate and M&A Derivatives Employment EU & Competition Law Private Client Intellectual Property Property Regulatory Compliance Tax SHIPPING LITIGATION Banking & Finance We have an exceptional track record in assisting clients in all aspects of finance work and guiding them through the industry’s ever-changing legal landscape. Our specialist banking lawyers are able to advise on the structuring, documentation and negotiation of all aspects of transactional work (including the taking and enforcement of security and the regulation of financial services. The work undertaken by our Banking & Finance practice includes : Acquisition Finance Asset Finance Corporate Restructuring and Insolvency General Banking We advise clients on general finance advice for corporate lending (both bilateral and syndicated), refinancings, subordination and intercreditor issues, guarantees, indemnities and performance bonds, lease, contract hire, conditional sale and hire purchase facilities, security issues and other general banking matters. Project Finance Property Finance and Trade Finance ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",56);arrFiles[22]=new Array(23,"company7.htm","27 Jan 2009","Project Finance","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | COMPANY/COMMERCIAL Banking & Finance Capital Markets Corporate and M&A Derivatives Employment EU & Competition Law Private Client Intellectual Property Property Regulatory Compliance Tax SHIPPING LITIGATION Banking & Finance We have an exceptional track record in assisting clients in all aspects of finance work and guiding them through the industry’s ever-changing legal landscape. Our specialist banking lawyers are able to advise on the structuring, documentation and negotiation of all aspects of transactional work (including the taking and enforcement of security and the regulation of financial services. The work undertaken by our Banking & Finance practice includes : Acquisition Finance Asset Finance Corporate Restructuring and Insolvency General Banking Project Finance We advise banks, financial institutions and funds, export credit agencies, multilaterals, corporates, government agencies and sovereign states on the procurement, structuring, risk management and documentation for a range of infrastructure projects covering the following main sectors: transport infrastructure, including ports, airports, roads and road management water networks and desalination oil and gas, upstream and downstream power, including renewables waste, waste-to-energy and waste management education and health Property Finance Trade Finance ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",58);arrFiles[23]=new Array(24,"company8.htm","27 Jan 2009","Property Finance","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | COMPANY/COMMERCIAL Banking & Finance Capital Markets Corporate and M&A Derivatives Employment EU & Competition Law Private Client Intellectual Property Property Regulatory Compliance Tax SHIPPING LITIGATION Banking & Finance We have an exceptional track record in assisting clients in all aspects of finance work and guiding them through the industry’s ever-changing legal landscape. Our specialist banking lawyers are able to advise on the structuring, documentation and negotiation of all aspects of transactional work (including the taking and enforcement of security and the regulation of financial services. The work undertaken by our Banking & Finance practice includes : Acquisition Finance Asset Finance Corporate Restructuring and Insolvency General Banking Project Finance Property Finance We advise banks, other financial institutions and corporate borrowers on the financing or refinancing of the acquisition, investment or development of real property assets, the transfer of large property portfolios and other property-related structured financing transactions. Trade Finance ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",56);arrFiles[24]=new Array(25,"company9.htm","27 Jan 2009","Trade Finance","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | COMPANY/COMMERCIAL Banking & Finance Capital Markets Corporate and M&A Derivatives Employment EU & Competition Law Private Client Intellectual Property Property Regulatory Compliance Tax SHIPPING LITIGATION Banking & Finance We have an exceptional track record in assisting clients in all aspects of finance work and guiding them through the industry’s ever-changing legal landscape. Our specialist banking lawyers are able to advise on the structuring, documentation and negotiation of all aspects of transactional work (including the taking and enforcement of security and the regulation of financial services. The work undertaken by our Banking & Finance practice includes : Acquisition Finance Asset Finance Corporate Restructuring and Insolvency General Banking Project Finance Property Finance Trade Finance We advise on factoring and invoice discounting in connection with general working capital facilities or other more complex acquisition structures. We also advise on documentary letters of credits, standby letters of credit, performance bonds and on all aspects of international trade finance. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",55);arrFiles[25]=new Array(26,"compformation.htm","27 Jan 2009","Company Formation","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | CYPROSERVUS About Us Company Formation Company Secretarial Services Accounting Services Taxation Services Company Formation The Firm has a dedicated company formation team specialising in the formation and registration of companies in Cyprus, the Marshall Islands (in our capacity as Special Agent of the Marshall Islands Registry) and other jurisdictions. We also provide ready made (shelf) companies which have never traded. Our company formation services include: name availability searches incorporation of private limited companies or public limited companies with standardised or customised memoranda and articles of association formation of limited partnerships initial organisation of companies application for trading certificate ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",49);arrFiles[26]=new Array(27,"complaints.htm","27 Jan 2009","Complaints","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | LEGAL NOTICES Terms of Use Privacy Policy Complaints Complaints At all times, we aim to provide our clients with a professional service of the highest calibre. Should any problem arise, our approach is to be constructive: we will take every complaint seriously; we will investigate it promptly and thoroughly and will take remedial action as appropriate. If you have a complaint, you should raise it in the first instance with your relationship partner or the partner responsible for the relevant matter. If that is felt to be inappropriate, or if you feel that the response of the relationship partner or the partner responsible for the matter is inadequate, you can write to the Management Committee at Chrysses Demetriades & Co. LLC, 284 Arch. Makarios III Avenue, Fortuna Court, 3105 Limassol, Cyprus. We would expect to resolve any problem to your satisfaction. If we do not, you can file a written complaint with the Disciplinary Board of the Cyprus Bar Association who may be able to help you to resolve your complaint. The Disciplinary Board \'s postal address is 1 Apelis Street, 1403 Nicosia, Cyprus. A fee is payable for every complaint filed with the Disciplinary Board. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",48);arrFiles[27]=new Array(28,"compsecrserv.htm","27 Jan 2009","Company Secretarial Services","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | CYPROSERVUS About Us Company Formation Company Secretarial Services Accounting Services Taxation Services Company Secretarial Services All companies are required to appoint a Company Secretary to manage the reporting, disclosure and compliance obligations of the company. Our corporate secretarial services include: company secretary - provide an entity or person in Cyprus to act as the named Company Secretary of your company. registered office - provide a registered office for the delivery of mail and the service of documents. board meetings - attend meetings, take minutes, maintain minute books, certify copies of minutes and ensure that correct procedures are followed general meetings - give notice of meetings, attend meetings, take minutes and ensure that correct procedures are followed. constitutional documents - amend or update the constitutional documents of the company and ensure that the company complies with its constitution. statutory registers - prepare and maintain a register of directors and secretary, a register of members, register of charges and other statutory registers. statutory returns – notify the Registrar of Companies of any change in the directors or the secretary, the registered office or the name of the company; any amendments to the constitutional documents of the company; any issue of shares and any other changes that the company is required to notify the Registrar of Companies. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",50);arrFiles[28]=new Array(29,"contactus.htm","29 Jan 2009","Contact Us","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | CONTACT US Contact Us Limassol Offices Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus Postal Address: PO Box 50132 Limassol 3601 Cyprus Telephone: +357 25 800 000 Fax: +357 25 588 055 +357 25 587 191 E-mail: info@demetriades.com View Map Libra Chambers 8, Rigas Fereos Str. Limassol 3095 Cyprus Postal Address: PO Box 50132 Limassol 3601 Cyprus Telephone: +357 25 800 000 Fax: +357 25 342 887 +357 25 342 500 E-mail: info@demetriades.com View Map Nicosia Office Galaxias Centre,3rd Floor Apart 301A Corner of Makarios Ave. & Agias Elenis Street Nicosia 1061 Cyprus Postal Address: PO Box 22187 Nicosia 1520 Cyprus Telephone: +357 22 765 565 Fax: +357 25 765 849 E-mail: info@demetriades.com View Map ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",58);arrFiles[29]=new Array(30,"Corporateand.htm","27 Jan 2009","Corporate and M&A","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | COMPANY/COMMERCIAL Banking & Finance Capital Markets Corporate and M&A Derivatives Employment EU & Competition Law Private Client Intellectual Property Property Regulatory Compliance Tax SHIPPING LITIGATION Corporate and M&A We advise corporations, banks, financial institutions and private equity houses: on all common types of commercial contracts including, agency, joint ventures, distribution, franchising and standard terms and conditions of purchase/sale on all types of domestic and cross-border mergers and acquisitions in the public and private markets on equity capital markets transactions, including flotations and secondary offerings for Cypriot and non-Cypriot companies across a wide range of Corporate Restructuring and Insolvency situations on procurement and outsourcing on Employment , pensions and share incentive arrangements on all aspects of EU & Competition Law ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",56);arrFiles[30]=new Array(31,"Derivatives.htm","27 Jan 2009","Derivatives","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | COMPANY/COMMERCIAL Banking & Finance Capital Markets Corporate and M&A Derivatives Employment EU & Competition Law Private Client Intellectual Property Property Regulatory Compliance Tax SHIPPING LITIGATION Derivatives We advise a wide range of clients including international banks, financial institutions, corporate funds, investment managers, hedge funds, prime brokers and energy companies on all aspects of the over-the-counter and exchange-traded derivatives market and related products. These include interest rate and currency swaps, repos and securities lending,collateral credit derivatives, equity, commodity, credit and new market derivatives and FX products as well as derivatives-based securities (including CBOs, CLOs and CDOs). ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",54);arrFiles[31]=new Array(32,"Employment.htm","27 Jan 2009","Employment","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | COMPANY/COMMERCIAL Banking & Finance Capital Markets Corporate and M&A Derivatives Employment EU & Competition Law Private Client Intellectual Property Property Regulatory Compliance Tax SHIPPING LITIGATION Employment We advise on all aspects of Cyprus employment law, including: recruitment contracts of employment policies and procedures employment aspects of acquisitions and disposals equal opportunities and avoiding discrimination redundancy and termination data protection issues ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",55);arrFiles[32]=new Array(33,"emplpolicy.htm","27 Jan 2009","Employment Policy","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | CAREERS Qualified Lawyers Trainee Lawyers Working Environment Employment Policy How to Apply Employment Policy It is our policy to recruit on merit and we are committed to equality of opportunity.We are committed to equality and promoting diversity and have developed a strategy that underpins our values of respect for the individual, responsibility and teamwork. Equality and diversity are an integral part of our identity. We therefore consider all job applicants on their merits and welcome applications from all suitably qualified individuals, regardless of background. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",48);arrFiles[33]=new Array(34,"EUcomp.htm","27 Jan 2009","EU & Competition Law","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | COMPANY/COMMERCIAL Banking & Finance Capital Markets Corporate and M&A Derivatives Employment EU & Competition Law Private Client Intellectual Property Property Regulatory Compliance Tax SHIPPING LITIGATION EU & Competition Law We advise on all aspects of Cyprus and EU competition law, including the following: merger control, including merger and acquisition clearances, market investigations, competition enquiries and monopoly cases anti-competitive behaviour, such as anti-competitive agreements, cartel investigations and abuse of dominance state aid public procurement representations before the competition authorities in Cyprus competition litigation community law developments ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",55);arrFiles[34]=new Array(35,"formation.htm","27 Jan 2009","Company Formation","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | CYPROSERVUS Company Formation Company Secretarial Services Accounting Services Taxation Services Company Formation The Firm has a dedicated company formation team specialising in the formation and registration of companies in Cyprus, the Marshall Islands (in our capacity as Special Agent of the Marshall Islands Registry) and other jurisdictions. We also provide ready made (shelf) companies which have never traded. Our company formation services include: name availability searches incorporation of private limited companies or public limited companies with standardised or customised memoranda and articles of association formation of limited partnerships initial organisation of companies application for trading certificate ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",48);arrFiles[35]=new Array(36,"google9ead9ceead902a2c.html","6 Feb 2009","No title","","","",1);arrFiles[36]=new Array(37,"History.htm","5 Feb 2009","History","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | ABOUT THE FIRM Overview History Awards and Accolades History The history of Chrysses Demetriades & Co. LLC dates back to 1948 when it was founded by the late Chrysses Demetriades. Over the years, the Firm has helped shape and pioneer many developments in the legal field. The independence of the Cyprus in 1960 created many opportunities for Cyprus. At the time, Chrysses Demetriades had the vision to see that with its strategic location and a national political and financial framework that is stable, healthy and dynamic, Cyprus could develop into a globally recognised offshore and international financial centre. As one of the first elected members of the newly formed House of Representatives and as a trusted legal advisor of the Cyprus Government, Chrysses Demetriades set about over the next two decades implementing a series of initiatives that would establish Cyprus as offshore and international finance centre. He established the Cyprus Shipping Register in 1963 and is widely acknowledged as the architect of country’s offshore and maritime legislation. In the early 1970’s, he became a leading advisor to the shipping industry and advised the first ship management companies on the establishment of their offices in Cyprus. Such was the foresight of Chrysses Demetriades that Cyprus now has the third largest flag fleet in the EU and Limassol is now one of the largest third-party ship management centres in the world. Over the years, Chrysses Demetriades was joined by several leading practitioners that transformed the Firm into what it is today - John Agapiou (1958), Efti Psillaki (1967) and George Economou (1975). In 1978, Chrysses Demetriades & Co. Law Office merged with M.M. Houry & Co., as a result of which Stuart McBride and Christos Mavrellis became partners and the late Michael Houry became a consultant. In 2003, Chrysses Demetriades & Co. Law Office merged with P.L. Cacoyannis & Co combining the strengths of two of the oldest and most respected law firms in Cyprus and reinforcing the Firm’s litigation practice. The Firm has grown steadily through carefully controlled organic growth andselective mergers with the emphasis always on quality and a cohesive culture. We currently have over 45 fee-earners working out of offices in Limassol and Nicosia, including 17 partners. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",48);arrFiles[37]=new Array(38,"howtoapply.htm","27 Jan 2009","How to Apply","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | CAREERS Qualified Lawyers Trainee Lawyers Working Environment Employment Policy How to Apply How to Apply If you are interested in joining us or wish to apply for a specific role, please send a copy of your curriculum vitae together with a covering letter to: Chrysses Demetriades & Co. LLC The Recruitment Partner PO Box 50132 Limassol 3601 Cyprus The Recruitment Partner will review all curriculum vitae that are received, and you will receive a reply indicating whether or not we have any suitable vacancies for you. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",50);arrFiles[38]=new Array(39,"index.htm","6 May 2009","Cyprus Lawyers in Cyprus Law Firm ,Chrysses Demetriades & Co. LLC","Cyprus Law firms,Cyprus Lawyers , Cyprus law,Chrysses Demetriades,advocates, solicitors, law firm, legal services, legal practice, legal advice, legal advisers, banking law, commercial law, company law, corporate law, employment law,finance law,insurance","Cyprus law firm with expert Cyprus lawyers and European lawyers offering the best legal services.Chrysses Demetriades is a leading Cyprus law firm providing legal advice and corporate services.","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Welcome to Chrysses Demetriades Chrysses Demetriades is one of the largest law firm in Cyprus and the firm of choice for many leading financial institutions, corporations, professional firms and individuals. We are a leader in the practice of law, with a legacy built upon more than sixty years of collective achievement and excellence. We have the knowledge, resources and commitment to address the most complex legal issues and to serve all our clients’ business needs. Cyprus Law firms,Cyprus law firm,Cyprus Law Firm ,Cyprus lawyers cyprus lawyers Cyprus Lawyers , Cyprus law,Chrysses Demetriades, Cyproservus, Cyprus, Cypriot, Cyprian, European, Europe, top tier, lawyers, lawyer, law, legal, advocates, solicitors, barristers, law firm, legal services, legal service provider, legal practice, legal advice, legal advisers, acquisitions, administration, admiralty, arbitration, banking law, bankruptcy, capital markets, commercial law, commercial, company law, competition law, competition, construction, copyright, corporate finance, corporate law, corporate, derivatives, dispute resolution, employment law, employment, energy, environment, environmental law, EU law, european law, finance law, finance, infrastructure law, infrastructure, insolvency law, insolvency, insurance law, insurance, intellectual property law, intellectual property, joint ventures, liquidation, litigation law, litigation, M&A, mergers, patent, planning law, planning, privacy, private client, project finance, property, real estate, regulatory, restructuring law, restructuri Latest News cyprus lawyers cyprus law firm cyprus law firm cyprus law firm cyprus law firm cyprus lawyers cyprus lawyers ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",47);arrFiles[39]=new Array(40,"Intellectual.htm","27 Jan 2009","Intellectual Property","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | COMPANY/COMMERCIAL Banking & Finance Capital Markets Corporate and M&A Derivatives Employment EU & Competition Law Private Client Intellectual Property Property Regulatory Compliance Tax SHIPPING LITIGATION Intellectual Property Intellectual property is an area of vital importance for commercial clients in all fields of activity.We advise on all aspects of IP law, both contentious and non-contentious, including: patents trade marks and passing off domain names performing rights collective licensing disputes plant varieties and plant breeder rightscopyright, designs and databases ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",54);arrFiles[40]=new Array(41,"legalnot.htm","27 Jan 2009","Legal Notices","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | LEGAL NOTICES Terms of Use Privacy Policy Complaints General To aid navigation the terms relating to use of this website have been divided into a number of sections: General, Terms of Use, Privacy Policy and Complaints Procedure. These sections together form the Legal Notices. The Legal Notices, as amended by us from time to time, set out the basis on which you may use this website, and also provide important information about the way in which we provide our services. Please read them carefully. Chrysses Demetriades & Co. LLC is a lawyers limited company registered in the Republic of Cyprus in accordance with Cyprus Advocates Law, Cap 2 with registered number 242111 and registered office at 284 Arch. Makarios III Avenue, Fortuna Court, 3105 Limassol, Cyprus. Chrysses Demetriades & Co. LLC is a law firm regulated by the Cyprus Bar Association. Chrysses Demetriades & Co. LLC is registered for VAT purposes with VAT registration number 10242111Q. Before 1 January 2009, Chrysses Demetriades & Co. was a general partnership constituted under the laws of the Republic of Cyprus England and Wales. With effect from 1 January 2009, the business of the general partnership was transferred to Chrysses Demetriades & Co. LLC. Some documents available through this website were produced before 1 January 2008. Nothing in those documents is to be taken to indicate that Chrysses Demetriades & Co. LLC or any of its limited liability affiliated firms or entities are unlimited liability firms or entities or general partnerships. References in the Legal Notices and elsewhere on this website to Chrysses Demetriades or the Firm mean Chrysses Demetriades & Co. LLC and other affiliated firms or entities or one or more of those affiliated firms or entities as the context requires. The term partner is used to refer to a member of Chrysses Demetriades & Co. LLC or an employee or consultant with equivalent standing and qualifications. A list of the members of Chrysses Demetriades & Co. LLC and of the non-members who are designated as partners is open to inspection at the registered office of Chrysses Demetriades & Co. LLC. Nothing on this website or in the documents available through it is intended to provide legal or other professional advice. You should not rely on any information contained on this website or in the documents available through it as if it were legal or other professional advice. If you require advice on a specific legal issue, please contact a lawyer listed on this website or alternatively send an e-mail to info@demetriades.com Feedback If you experience any problems with this site or wish to make any comment please email webmaster@demetriades.com ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",52);arrFiles[41]=new Array(42,"litigation.htm","18 Feb 2009","Cyprus law firm, Litigation & Dispute Resolution.","Cyprus law firm , cyprus lawyers,litigation , dispute resolution, cyprus law, legal services.","Litigation & Dispute Resolution is just one of the legal services that the leading Cyprus law firm Chrysses Demetriades is Providing.","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | COMPANY/COMMERCIAL SHIPPING LITIGATION cypruslawfirm.htm cypruslawyers.htm Cyprus law firm Cyprus law firm cyprus law firm cyprus lawyers cyprus lawyers Litigation & Dispute Resolution When business disputes occur, it is essential to identify legal advisors who have the right experience and capability to deal with all the potential issues that may arise. The huge growth in globalised business is associated with a greater scope for complex cross-border disputes. Increasingly, companies need legal advisors who can work effectively and efficiently on both a national and international basis. Chrysses Demetriades & Co.LLC has the leading commercial litigation practice in Cyprus. We represent clients involved in a wide range of complex national and international commercial disputes. Our practice has extensive experience in the following areas of litigation: Regulatory, Competition/Anti-trust, Fraud & Asset Recovery, Insurance, Pensions, Product liability, Securities & Corporate, Tax, Property, Construction and IT. We have a distinguished alternative dispute resolution and international arbitration practice. In all matters, our practice is committed to providing clients with a swift and practical service that is focused on achieving our client’s objective in a cost-effective manner. To find out more on a specific area please choose the relevant core practice area from the list below. For more details please contact: George Christodoulou or Demetris Araouzos. Administrative and Public law We advise on international human rights laws, civil actions involving governmental bodies and institutions, public inquiries and judicial review cases. Our experience of administrative and public law includes disputes which have immigration, employment, family, criminal and environmental law dimensions. Admiralty We advise ship builders, ship owners, shipping companies, charterers, ship brokers, cargo owners, banks, insurers and other corporate entities and individuals who become involved in disputes which have a maritime law dimension. Banking Litigation We advise on a wide range of medium to high value banking disputes. Our extensive experience in this area includes actions on behalf of banks, corporate clients and individuals. Company & Commercial Litigation We advise on a wide range of medium to high value disputes which arise between commercial transactions and business relationships. Our clients include all types of corporate entities as well as large and small financial institutions and individuals. Corporate fraud, investigations and asset recovery We can advise on all matters concerning a suspected or confirmed white collar crime. This includes complex financial investigations, emergency applications to identify, preserve and trace assets on both a national and international basis, the enforcement of recovery actions and trust law. Insurance and reinsurance litigation We advise on all types of disputes involving insurers and policy-holders including disputes involving reinsurers and insurance brokers. In addition, we have experience of dealing with many types of small to medium sized disputes which involve an insurance dimension such as product liability, personal injury and property damage claims. International arbitration We advise on arbitrations to resolve disputes of any size in a wide range of industries. We have the expertise to work on ad hoc or administered arbitrations and proceedings under the UNCITRAL rules or the rules of institutions including the LCIA, ICC and ICSID. We can assist at every stage of the arbitration process, from drafting the arbitration agreement to the selection of appropriate arbitrators and the enforcement of arbitral awards in Cyprus and other jurisdictions. Personal Injury We are recognised as specialists in the field of injury, accident and medical related legal claims. We deal in all areas of personal injury and medical accidents, including accidents at work, road traffic accidents, injury in public places, injury to children, medical accidents, criminal injuries and assault, fatalities and inquests. Property Litigation We advise on large and small property disputes involving vendors and purchasers, landlords and tenants, developers, construction firms, management companies and financial institutions. Our expertise ranges from the litigation of basic contractual disputes to complex multi-jurisdictional measures to protect and enforce our clients’ property rights. Restructuring and Insolvency Litigation We have the expertise to achieve the efficient practical and commercial resolution of disputes arising from corporate failures. We have experience of working on behalf of a broad range of clients who are creditors, debtors and insolvency practitioners in Cyprus and other jurisdictions. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",70);arrFiles[42]=new Array(43,"login.htm","26 Jan 2009","login.htm","","","",1);arrFiles[43]=new Array(44,"mapfortuna.htm","27 Jan 2009","Fortuna Court Office","","","Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus Telephone: +357 25 800 000 Fax: +357 25 588 055 Tel +357 25 587 191 E-mail: info@demetriades.com ",2);arrFiles[44]=new Array(45,"maplibra.htm","27 Jan 2009","Libra Chambers Office","","","Libra Chambers 8, Rigas Fereos Str. Limassol 3095 Cyprus Telephone: +357 25 800 000 Fax: +357 25 342 887 +357 25 342 500 E-mail: info@demetriades.com ",2);arrFiles[45]=new Array(46,"mapnicosia.htm","29 Jan 2009","Nicosia Map","Nicosia Map","","Galaxias Centre,3rd Floor Apart 301A Corner of Makarios Ave. & Agias Elenis Street Nicosia 1061 Cyprus Telephone: +357 22 765 565 Fax: +357 25 765 849 E-mail: info@demetriades.com ",2);arrFiles[46]=new Array(47,"news.htm","6 May 2009","Latest News","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | NEWS Latest News Year: ....... 2009 2008 All Years All Years The Czech Republic and Cyprus sign New Tax Treaty 28 Apr, 200 9 ......................................................................................................................................................................................................... Cyprus to be removed from Russian Tax Blacklist 27 Apr, 200 9 ......................................................................................................................................................................................................... Bank Deposit Guarantee to be raised to €100,000 26 Apr, 200 9 ......................................................................................................................................................................................................... Chrysses Demetriades launches new Website 26 Jan, 200 9 ......................................................................................................................................................................................................... Chrysses Demetriades converts to an LLC 1 Jan, 2009 ......................................................................................................................................................................................................... New Memorandum of Understanding on Banking Supervision between the Cyprus and Ukraine 19 Dec, 2008 ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",53);arrFiles[47]=new Array(48,"Overview.htm","5 Feb 2009","Overview","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | ABOUT THE FIRM Overview History Awards and Accolades Overview Chrysses Demetriades & Co. LLC is a Cyprus law firm providing a comprehensive range of legal services to local and international clients.We have been instrumental to the development of Cyprus as an offshore and international financial centre and are widely acknowledged as one of the leading law firms in Cyprus in the key areas of corporate activity: Banking & Finance ; Capital Markets; Corporate and M&A ; Derivatives ; Employment ; EU & Competition ; Intellectual Property ; Property ; Shipping ; Tax ; and Litigation & Dispute Resolution. The Firm is structured into three principle departments – Company/Commercial , Shipping and Litigation. We have long established relationships with many of the world \'s leading international financial institutions, professional advisers and regulatory bodies, are consistently highly rated in independent research studies and regularly lead offshore league tables. Our success is founded on our ability to provide practical, creative and cost-effective advice, combined with an uncompromising service commitment to our clients and a strong dedication to our lawyers, staff and the communities in which we practice. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",46);arrFiles[48]=new Array(49,"people.htm","5 Feb 2009","Our People","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | PEOPLE BY DEPARTMENT BY POSITION Our People Our people make the firm what it is today. They are the key to our success and we pride ourselves on the quality of the people that work here. To find a legal adviser who can help you, wherever you are in the world, sort by department or by position using the menu on the left. If you know their name, please use the search function below Search By Name ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",49);arrFiles[49]=new Array(50,"privacypolicy.htm","27 Jan 2009","Legal Notices","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | LEGAL NOTICES Terms of Use Privacy Policy Complaints Privacy Policy We are committed to protecting and respecting your privacy online and we are aware that there is a great deal of concern about how personal information is dealt with over the internet. This privacy statement sets out our current policies and explains what we do with any personal information that we collect from our users. We may change the content or services found on this website at any time without notice and consequently our privacy policy may change at any time in the future. When using this website, your computer’s browser provides us with information such as your IP address, browser type, access time and referring URL which is collected and used to compile statistical data on the use of our website. This information may be used to help us to improve our website and the services we offer. If you choose to supply us with personally identifiable data, such as your name, address, telephone number and email address, we will not sell or transfer any of this information to any third party. Any information supplied will be handled in accordance with applicable law. This privacy statement is not intended to and does not create any contractual or other legal rights in or on behalf of any party. This privacy policy applies only to the Chrysses Demetriades & Co. LLC website and not to the websites of other organisations to which we provide links. We are not responsible for the privacy policies of such third parties. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",49);arrFiles[50]=new Array(51,"PrivateClient.htm","28 Jan 2009","Private Client","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | COMPANY/COMMERCIAL Banking & Finance Capital Markets Corporate and M&A Derivatives Employment EU & Competition Law Private Client Intellectual Property Property Regulatory Compliance Tax SHIPPING LITIGATION Private Client Working closely with the Firm \'s many other specialists (including Regulatory & Compliance , Banking & Finance , Litigation & Dispute Resolution and Property ), we advise high net worth individuals, as well as financial institutions and professional trustees on a full range of matters, including the following: integrated tax, trusts and estate wealth planning & structuring establishment of structures for family governance and asset holding wills & probate advising on, structuring and documenting investments into various kinds of assets including structured products philanthropy and charitable giving immigration real estate family law drafting and administration of various types of trusts ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",55);arrFiles[51]=new Array(52,"property.htm","27 Jan 2009","Chrysses Demetriades & Co","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | COMPANY/COMMERCIAL Banking & Finance Capital Markets Corporate and M&A Derivatives Employment EU & Competition Law Private Client Intellectual Property Property Regulatory Compliance Tax SHIPPING LITIGATION Property We advise on all aspects of property-related deals, including development and regeneration, complex investment structures, planning and environment. We also provide property due diligence and advisory services on all related property issues including applications to the relevant governmental and statutory authorities on stamp duty, taxes and approvalsfor subleasing, subdivision, change of use, land use and easements. Our clients include multi-nationals in the private sector, large Government departments, regional development agencies and other public sector bodies. We have a close working relationship with the Land Registries in Cyprus and a full range of property professionals (including, developers, valuers and managing agents). ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",55);arrFiles[52]=new Array(53,"qlawyers.htm","27 Jan 2009","Careers Opportunities for Qualified Lawyers","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | CAREERS Qualified Lawyers Trainee Lawyers Working Environment Employment Policy How to Apply Careers Joining Chrysses Demetriades & Co. LLC means starting your career in one of the largest and most successful legal practices in Cyprus. Over the years we have placed great emphasis on creating an environment where people enjoy working, whether as a lawyer or one of our support team. To find out more about a career at our firm, please select from the options on the the left hand menu. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",48);arrFiles[53]=new Array(54,"qualifiedlaw.htm","27 Jan 2009","Careers Opportunities for Qualified Lawyers","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | CAREERS Qualified Lawyers Trainee Lawyers Working Environment Employment Policy How to Apply Careers Opportunities for Qualified Lawyers We are always seeking to recruit qualified lawyers to work in all areas of our practice either in response to one of our vacancies or more speculatively for the future. To join us you must be a hardworking, self-motivated and well-rounded individual with a strong academic background and excellent relevant experience. Lawyers qualified in other jurisdictions are welcome to apply to Chrysses Demetriades & Co. LLC. Much of the work done by Chrysses Demetriades & Co. LLC has a cross-border element and we are therefore looking for individuals with varied skills, professional qualifications, international backgrounds and linguistic abilities to complement our existing team. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",48);arrFiles[54]=new Array(55,"Regulatory.htm","28 Jan 2009","Regulatory & Compliance","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | COMPANY/COMMERCIAL Banking & Finance Capital Markets Corporate and M&A Derivatives Employment EU & Competition Law Private Client Intellectual Property Property Regulatory Compliance Tax SHIPPING LITIGATION Regulatory & Compliance We have extensive experience in working with our financial services clients to manage their regulatory and compliance requirements. This includes advising clients in relation to their regulatory obligations and representing clients in communicating and liaising with regulatory bodies. Our regulatory and compliance expertise includes: advising on applications for regulatory relief and exemptions anti-money laundering Cyprus Investments Firms licensing, compliance and advice banking and financial services compliance advice cross-border compliance issues financial services ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",56);arrFiles[55]=new Array(56,"results.htm","29 Jan 2009","Our People","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | PEOPLE BY DEPARTMENT BY POSITION Our People Our people make the firm what it is today. They are the key to our success and we pride ourselves on the quality of the people that work here. To find a legal adviser who can help you, wherever you are in the world, sort by department or by position using the menu on the left. If you know their name, please use the search function below Search By Name ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",50);arrFiles[56]=new Array(57,"rss.htm","5 Feb 2009","rss.htm","","","",1);arrFiles[57]=new Array(58,"search.htm","27 Jan 2009","Search Page","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",46);arrFiles[58]=new Array(59,"secretarial.htm","27 Jan 2009","Company Secretarial Services","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | CYPROSERVUS Company Formation Company Secretarial Services Accounting Services Taxation Services Company Secretarial Services All companies are required to appoint a Company Secretary to manage the reporting, disclosure and compliance obligations of the company. Our corporate secretarial services include: company secretary - provide an entity or person in Cyprus to act as the named Company Secretary of your company. registered office - provide a registered office for the delivery of mail and the service of documents. board meetings - attend meetings, take minutes, maintain minute books, certify copies of minutes and ensure that correct procedures are followed general meetings - give notice of meetings, attend meetings, take minutes and ensure that correct procedures are followed. constitutional documents - amend or update the constitutional documents of the company and ensure that the company complies with its constitution. statutory registers - prepare and maintain a register of directors and secretary, a register of members, register of charges and other statutory registers. statutory returns – notify the Registrar of Companies of any change in the directors or the secretary, the registered office or the name of the company; any amendments to the constitutional documents of the company; any issue of shares and any other changes that the company is required to notify the Registrar of Companies. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",49);arrFiles[59]=new Array(60,"shipfinance.htm","27 Jan 2009","Ship Finance","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | COMPANY/COMMERCIAL SHIPPING Commercial Shipping Ship Finance LITIGATION Ship Finance We advise ship owners, offshore contractors, banks and financial institutions and investors in shipping as well as their legal representatives worldwide on the financing of the construction of new build vessels and the acquisition of second-hand tonnage of all types and characteristics, as well as on rig construction and purchase and the conversion and outfitting of floating production, storage and off take (FPSO) vessels. Our experience includes advising on, documenting and negotiating transactions and issuing legal opinions on a range of ship financing transactions, from the straightforward bi-lateral loan facility to the more complex syndicated structured asset, corporate and project facilities. From our broad experience of ship financing methods, we provide advice and assistance on loan or lease finance (including long and short term bareboat charter financing) as well as equity and mixed equity and debt finance. We have advised extensively on guarantee, security and other documentation (including inter creditor agreements) and regularly assist owners and banks in connection with the registration of ships, ship mortgages, assignment of insurances and earnings, pledges of shares agreement, pledges of accounts and other security. We also undertake the registration and deletion of ship mortgages in the Cyprus Ships Registry, and in various other selected registries, including the Marshall Islands, as well as registering of ship mortgages and other related registrable charges with the Registrar of Companies in Cyprus. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",55);arrFiles[60]=new Array(61,"shipping.htm","19 Feb 2009","Cyprus Shipping Law,Commercial Shipping,Ship Finance.","cyprus shipping law,cyprus shipping , shipping law,cyprus maritime,shipping industry, marshall islands","Our shipping department has a long and distinguished history in the shipping industry. Since 1963, it has been involved with the drafting and updating of the Cyprus shipping laws and is regularly called upon to provide advice to the Cyprus Maritime Autho","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | COMPANY/COMMERCIAL SHIPPING Commercial Shipping Ship Finance LITIGATION cyprus shipping law,cyprus shipping , shipping law,cyprus maritime,shipping industry, marshall islands cyprus shipping law,cyprus shipping , shipping law,cyprus maritime,shipping industry, marshall islands, commercial shipping, ship finance Shipping Our shipping department has a long and distinguished history in the shipping industry. Since 1963, it has been involved with the drafting and updating of the Cyprus shipping laws and is regularly called upon to provide advice to the Cyprus Maritime Authorities and foreign maritime authorities. Today, we are acknowledged as the Cyprus market leaders in the provision of legal advice for the entire range of legal services in the shipping industry. Our clients comprise banks and other financial institutions, ship-owners, ship managers, charterers, shipyards and insurers (including P&I clubs), covering the entire spectrum of commercial shipping and encompassing the rapidly growing international mega yacht market. The Shipping department currently represents ship owners who control approximately 50% of the Cyprus merchant fleet. We provide advice and assistance on a wide range of commercial shipping activities, including vessel registration under the Cyprus flag and all related matters, structures and contracts for the chartering/employment, sale and purchase of ships as well as the financing of these activities, shipbuilding and insurance. The location of the Firm’s headquarters office in Limassol, Cyprus provides the Firm with easy access to the country’s main port and to the Cyprus Department of Merchant Shipping which is based in Limassol. This enables the Shipping department to respond promptly to emergencies and facilitates in the completion of shipping transactions and related closings. The Firm is also the official representative of the Marshall Islands corporate and maritime program in Cyprus. The Shipping department is very active in undertaking and completing, at its offices, of all kinds of registry transactions involving Marshall Islands ships, and the issue of the relevant registry transaction certificates. Our Litigation & Dispute Resolution practice provides advice on a variety of ship building and commercial shipping disputes, working closely with our Shipping department. The Shipping department comprises of distinct practice areas.To find out more on a specific area please choose the relevant core practice area from the left hand menu. For more details please contact: Eliana Constantinidou or Michael McBride. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",59);arrFiles[61]=new Array(62,"shipping.html","21 Feb 2009","Cyprus Shipping Law,Commercial Shipping,Ship Finance.","cyprus shipping law,cyprus shipping , shipping law,cyprus maritime,shipping industry, marshall islands","Our shipping department has a long and distinguished history in the shipping industry. Since 1963, it has been involved with the drafting and updating of the Cyprus shipping laws and is regularly called upon to provide advice to the Cyprus Maritime Autho","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | COMPANY/COMMERCIAL SHIPPING Commercial Shipping Ship Finance LITIGATION cyprus shipping law,cyprus shipping , shipping law,cyprus maritime,shipping industry, marshall islands cyprus shipping law,cyprus shipping , shipping law,cyprus maritime,shipping industry, marshall islands, commercial shipping, ship finance Shipping Our shipping department has a long and distinguished history in the shipping industry. Since 1963, it has been involved with the drafting and updating of the Cyprus shipping laws and is regularly called upon to provide advice to the Cyprus Maritime Authorities and foreign maritime authorities. Today, we are acknowledged as the Cyprus market leaders in the provision of legal advice for the entire range of legal services in the shipping industry. Our clients comprise banks and other financial institutions, ship-owners, ship managers, charterers, shipyards and insurers (including P&I clubs), covering the entire spectrum of commercial shipping and encompassing the rapidly growing international mega yacht market. The Shipping department currently represents ship owners who control approximately 50% of the Cyprus merchant fleet. We provide advice and assistance on a wide range of commercial shipping activities, including vessel registration under the Cyprus flag and all related matters, structures and contracts for the chartering/employment, sale and purchase of ships as well as the financing of these activities, shipbuilding and insurance. The location of the Firm’s headquarters office in Limassol, Cyprus provides the Firm with easy access to the country’s main port and to the Cyprus Department of Merchant Shipping which is based in Limassol. This enables the Shipping department to respond promptly to emergencies and facilitates in the completion of shipping transactions and related closings. The Firm is also the official representative of the Marshall Islands corporate and maritime program in Cyprus. The Shipping department is very active in undertaking and completing, at its offices, of all kinds of registry transactions involving Marshall Islands ships, and the issue of the relevant registry transaction certificates. Our Litigation & Dispute Resolution practice provides advice on a variety of ship building and commercial shipping disputes, working closely with our Shipping department. The Shipping department comprises of distinct practice areas.To find out more on a specific area please choose the relevant core practice area from the left hand menu. For more details please contact: Eliana Constantinidou or Michael McBride. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",59);arrFiles[62]=new Array(63,"Sitemap.htm","18 Feb 2009","Largest Law firm with Cyprus best lawyers - Chrysses Demetriades & Co . LLC","cyprus lawyers cyprus law firms cyprus law cyprus shipping cyprus litigation cyprus registration cyprus corporate","We are a leading Cyprus law firm providing legal advice and corporate services. Our law firm s skill and experience and our lawyers  expertise have been instrumental in bringing about some of the most high-profile deals in Cyprus and Europe. Practice are","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | SITE MAP Site Map . ABOUT THE FIRM PRACTICE AREAS Overview History Awards and accolades Company/Commercial Banking & Finance Capital Markets Corporate and M&A Derivatives Employment EU & Competition Law Private Client Intellectual Property Property Regulatory Compliance Tax Shipping Commercial Shipping Ship Finance Litigation Chrysses Demetriades is the largest law firm in cyprus providing the best cyprus law services. Cyprus lawyers are expert in the law field. Cyrpus law firms , Cyprus lawyers ,Cyprus shipping , Cyprus ltiigation , Cyprus corporate . cypruslawfirm.htm cypruslawyers.htm Chrysses Demetriades is a leading Cyprus law firm providing legal advice and corporate services. Our law firm \'s skill and experience and our lawyers \' expertise have been instrumental in bringing about some of the most high-profile deals in Cyprus and Europe. Practice areas include capital markets, corporate and M&A, finance and banking, real estate, tax, employment, shipping, litigation and dispute resolution. PEOPLE PUBLICATIONS By Department Corporate/Commercial Shipping Litigation By Position Partner Consultant Associate 2009 Publications 2008 Publications NEWS CYPROSERVUS 2009 News 2008 News About us Company formation Company Secretarial Services Accounting Services Taxation Services CAREERS Qualified Lawyers Trainee Lawyers Working Environment Employment Policy How To Apply ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",74);arrFiles[63]=new Array(64,"Sitemap_OLD.htm","28 Jan 2009","Site Map","","Site Map","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | SITE MAP Site Map . ABOUT THE FIRM PRACTICE AREAS Overview History Awards and accolades Company/Commercial Banking & Finance Capital Markets Corporate and M&A Derivatives Employment EU & Competition Law Private Client Intellectual Property Property Regulatory Compliance Tax Shipping Commercial Shipping Ship Finance Litigation PEOPLE PUBLICATIONS By Department Corporate/Commercial Shipping Litigation By Position Partner Consultant Associate 2009 Publications 2008 Publications NEWS CYPROSERVUS 2009 News 2008 News About us Company formation Company Secretarial Services Accounting Services Taxation Services CAREERS Qualified Lawyers Trainee Lawyers Working Environment Employment Policy How To Apply ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",70);arrFiles[64]=new Array(65,"tax.htm","27 Jan 2009","Tax","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | COMPANY/COMMERCIAL Banking & Finance Capital Markets Corporate and M&A Derivatives Employment EU & Competition Law Private Client Intellectual Property Property Regulatory Compliance Tax SHIPPING LITIGATION Tax Almost all commercial transactions have tax consequences which will affect, and may even dictate, the structure of a transaction. Our Tax practice comprises of specialist lawyers and qualified accountants that provide advice and tax solutions on all aspects of private and commercial transactions. We advise our clients in the following areas: corporate tax We advise banks, financial institutions, companies and institutional investors in maximising the tax effectiveness of all types of commercial transactions, including mergers and acquisitions joint ventures corporate restructurings asset finance and structured finance transactions distribution agreements commercial trusts We advise banks, financial institutions and insurance companies in all areas where trusts are used in a commercial context, including the establishment of collective investment structures and other funds. property tax We advise on a range of property taxes including land registration tax, capital gains tax, stamp duty and VAT. contentious tax We combine the expertise of both tax and litigation specialists to provide a comprehensive contentious tax service which includes advising at any stage of the process in challenging tax assessments where cases go to court, providing an integrated tax and litigation service ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",61);arrFiles[65]=new Array(66,"taxserv.htm","28 Jan 2009","Taxation Services","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | CYPROSERVUS About Us Company Formation Company Secretarial Services Accounting Services Taxation Services Taxation Services Taxation has an impact on almost every aspect of business and commercial activities. Our aim is to find tax-efficient ways to achieve clients \' commercial objectives. This often involves imaginative planning based on our experience and close liaison with clients and our affiliated legal practice. Cyproservus Co Limited invests considerable time and resources into keeping up-to-date with the daily developments in taxation law to provide our clients with cutting edge and timely advice. Cyproservus Co Limited provides strategic tax advice on business and investment activities of companies, business owners and investors. We advise our clients in the following areas: corporation tax withholding tax special contribution tax capital gains tax social insurance contributions and other employment taxes stamp duty VAT property tax ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",50);arrFiles[66]=new Array(67,"termsofuse.htm","27 Jan 2009","Terms of Use","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | LEGAL NOTICES Terms of Use Privacy Policy Complaints Terms of Use Use of this website is governed by the following terms: Copyright Unless otherwise indicated, we reserve all copyright in the content and design of this website. We own all such copyright or use it under licence or applicable law. You may make a temporary copy of all or part of this website on your local computer for the sole purpose of viewing it, and print a single hard copy of a whole page of this website for personal use, provided that any copyright notice on such page is not removed. You may not, in any form, or by any means: otherwise reproduce, adapt, store in a retrieval system, transmit, print, display, perform, publish or create derivative works from any part of the content or design of this website; cause any of the website content to be framed or embedded in another website; or commercialise any information, products or services on this website, except with our prior written consent or as permitted by applicable copyright legislation. Publications Publications provided within or through this website provide general information and do not, and is not intended to, constitute legal advice. The publications may be updated and amended from time to time. We endeavour to take care in compiling the materials; however, the materials may not reflect the most recent developments. Legal and commercial outcomes in the future, or where the laws of different jurisdictions apply, may differ from outcomes described in the publications. Visitors to this website should not act or refrain from acting on the basis of any of the publications without first obtaining advice specific to their own situation. Use of this website or receipt of any of the publications is not intended to and does not create any lawyer-client relationship. Linking This website contains links to other websites. We do not endorse or accept any responsibility or liability for any material supplied by or contained on or downloaded from any third party website which is linked from or to this website or any use of personal data by such third party. Disclaimer Whilst every effort has been taken to ensure the accuracy of the information on this website, any and all liability which might arise from your use or reliance on the information or links contained on the website is excluded. The content of this website is provided for general information purposes only, to inform you about us and legal and business developments which may be of interest. We make no warranties, representations or undertakings about any of the content of this web site (including, without limitation, any as to the quality, accuracy, completeness or fitness for any particular purpose of such content). It does not constitute legal advice (or any other type of advice) and should not be relied on for this purpose. We do not accept any responsibility for any loss which may arise from such reliance. Whilst we take all reasonable precautions to prevent computer viruses and other malicious programs on this website, no liability is accepted for them. Information transmitted via this website will pass over public telecommunications networks. We make no representation or warranty that the operation of this website will be uninterrupted or error free and disclaim all liability in respect thereof. Governing Law The Legal Notices shall be governed by and interpreted in accordance with Cyprus law and we and you each submit irrevocably to the exclusive jurisdiction of the Cyprus courts. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",55);arrFiles[67]=new Array(68,"Trainee.htm","27 Jan 2009","Careers Opportunities for Trainee Lawyers","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | CAREERS Qualified Lawyers Trainee Lawyers Working Environment Employment Policy How to Apply Careers Opportunities for Trainee Lawyers Choosing the right firm for your legal career is a difficult yet crucial process. It is essential that you research your options carefully to ensure you make the right choice. We believe our training programme is second to none, as is the commitment we offer all our employees. We are looking to recruit trainee lawyers with a strong academic background, a commercial mindset, plenty of common-sense and a willingness to accept responsibility. If the idea of challenging work, professional development and a collegial environment appeals to you, and you have the skills that we seek, we look forward to hearing from you. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",48);arrFiles[68]=new Array(69,"workenv.htm","27 Jan 2009","Working Environment","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | CAREERS Qualified Lawyers Trainee Lawyers Working Environment Employment Policy How to Apply Working Environment Chrysses Demetriades & Co. LLC offers a cohesive and supportive environment and the opportunity to develop your full potential, working alongside some of the leading legal experts in Cyprus. The firm is large enough to permit specialisation, but we ensure that our lawyers have broad exposure to the variety of legal issues which may need to be considered in serving a client or conducting a transaction. We believe our staff needs to strike the right balance between work and outside life. We expect commitment and hard work, but we also expect our people to take time to enjoy the quality of life that Cyprus offers. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",49);arrFiles[69]=new Array(70,"news/news1001.htm","28 Jan 2009","Chrysses Demetriades launches new Website","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | NEWS Latest News Year: ....... 2009 2008 All Years Chrysses Demetriades launches new Website 26 Jan, 200 9 Chrysses Demetriades is delighted to announce the launch of its new website. The new site is aimed at helping clients find information about the firm more easily and provide a resource for up to date legal news. The site also better reflects Chrysses Demetriades \' commitment to excellence and quality. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",48);arrFiles[70]=new Array(71,"news/news1002.htm","28 Jan 2009","Chrysses Demetriades converts to an LLC","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | NEWS Latest News Year: ....... 2009 2008 All Years Chrysses Demetriades converts to an LLC 1 Jan, 2009 With effect from 1 January 2009, Chrysses Demetriades & Co. has converted to and will operate as a lawyers \' limited liability company, Chrysses Demetriades & Co. LLC. The conversion enables the firm to adopt a more appropriate business structure, but the change will have no impact on the high levels of service we provide to our clients, or on the identity of the people who provide it. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",48);arrFiles[71]=new Array(72,"news/news1003.htm","28 Jan 2009","New Memorandum of Understanding on Banking Supervision between the Cyprus and Ukraine","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | NEWS Latest News Year: ....... 2009 2008 All Years New Memorandum of Understanding on Banking Supervision between the Cyprus and Ukraine 19 Dec, 2008 The Central Bank of Ukraine and the Central Bank of Cyprus have updated the Memorandum of Understanding which was signed between them in 1999 to take into consideration new developments in the field of banking supervision. The Memorandum of Understanding defines a general framework of mutual cooperation and exchange of information between the two supervisory authorities, for the purpose of facilitating the performance of their supervisory function as well as the effective supervision and regulation of credit institutions in their respective countries, in accordance with their national laws and regulations. In the field of banking supervision, the Central Bank of Cyprus has already signed Memoranda of Understanding with its counterparts in 19 other countries, and negotiations are in progress with several other authorities for the conclusion of similar arrangements. In addition, there is a programme for existing agreements to be regularly reviewed and updated. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",50);arrFiles[72]=new Array(73,"news/news1004.htm","28 Apr 2009","Bank Deposit Guarantee to be raised to €100,000","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | NEWS Latest News Year: ....... 2009 2008 All Years Bank Deposit Guarantee to be raised to €100,000 26 Apr, 2009 The Cyprus government is preparing a bill to increase the guarantee for bank deposits from to €20,000 to €100,000.The bill is expected to come before Cyprus Parliament in the next few weeks. Details of the proposed legislation are not available, but preliminary reports suggest that bank deposits of up to €100,000 per account per bank will be guaranteed and depositors will be reimbursed within a maximum of 20 days in accordance with the relevant EU directive . The proposed legislation is intended to shore up confidence in the financial sector and reassure depositors. However, both the government and the banks have made it clear that Cyprus banks are unlikely to be adversely affected by the global credit crisis, having adopted conservative business practices and having avoided investing in toxic assets. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",49);arrFiles[73]=new Array(74,"news/news1005.htm","28 Apr 2009","Cyprus to be removed from Russian Tax Blacklist","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | NEWS Latest News Year: ....... 2009 2008 All Years Cyprus to be removed from Russian Tax Blacklist 27 Apr, 2009 The Republic of Cyprus and the Russian Federation have initialled an agreement to avoid double taxation between the two countries. This will facilitate the removal of Cyprus from the Russian tax black-list and preserve the beneficial tax treatment of investments through Cyprus. The principle difference that will apply once the new agreement is ratified is that after five years, the profit made on the shares of Russian subsidiaries of Cyprus holding companies which have more than 50% of their assets in real estate in Russia will be taxed in Russia at the applicable rate. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",49);arrFiles[74]=new Array(75,"other/cypruslawfirm.htm","14 Feb 2009","Cyprus Law Firm","cyprus law firm , cyprus lawyers , legal services, european lawyers , european law firm, litigation,shipping,corporate","Chrysses Demetriades is the leading cyprus law firm in Cyprus providing the best legal services.Expert Cyprus and European lawyers will provide you the best services","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | CONTACT US Contact Us Limassol Offices Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus Postal Address: PO Box 50132 Limassol 3601 Cyprus Telephone: +357 25 800 000 Fax: +357 25 588 055 +357 25 587 191 E-mail: info@demetriades.com View Map Libra Chambers 8, Rigas Fereos Str. Limassol 3095 Cyprus Postal Address: PO Box 50132 Limassol 3601 Cyprus Telephone: +357 25 800 000 Fax: +357 25 342 887 +357 25 342 500 E-mail: info@demetriades.com View Map Nicosia Office Galaxias Centre,3rd Floor Apart 301A Corner of Makarios Ave. & Agias Elenis Street Nicosia 1061 Cyprus Postal Address: PO Box 22187 Nicosia 1520 Cyprus Telephone: +357 22 765 565 Fax: +357 25 765 849 E-mail: info@demetriades.com View Map ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",59);arrFiles[75]=new Array(76,"other/cypruslawyers.htm","16 Feb 2009","Cyprus lawyers, European lawyers , Russian lawyers","cyprus lawyers. cyprus law firm ,european lawyers , russian lawyers , cyprus law","Cyprus lawyers , European lawyers , Russian lawyers located in the largest law firm in Cyprus providing the most efficient legal solutions.","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | PEOPLE BY DEPARTMENT BY POSITION Partner Consultant Associate Partner cyprus lawyers cyprus lawyers cyprus lawyers cyprus law firm cyprus law firm Agis Agapiou Corporate / Commercial Partner Alexandos Economou Corporate / Commercial Partner Amanda Cacoyanni Litigation Partner Andreas Charalambous Litigation Partner Chris Georghiades Corporate / Commercial Partner Christos Mavrellis Corporate / Commercial Partner Demosthenes Mavrellis Corporate / Commercial Partner Demetris L. Araouzos Litigation Partner Eliana Constantinidou Shipping Partner George Christodoulou Litigation Partner John Christodoulou Litigation Partner Katia Kakoulli Litigation Partner Marion Coukidou-Madella Shipping Partner Michael McBride Shipping Partner Michalis Moushouttas Corporate / Commercial Partner Pavlina Constantinides Corporate / Commercial Partner Thomas Christodoulou Litigation Partner ©2008 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",93);arrFiles[76]=new Array(77,"people/byassociate.htm","19 May 2009","Our People","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | PEOPLE BY DEPARTMENT BY POSITION Partner Consultant Associate Associate Anthia Nutt-Keane Corporate / Commercial Associate Charis Agapiou Litigation Associate Christina Papamarcou Corporate / Commercial Associate Chrysses Demetriades Corporate / Commercial Associate Cynthia McBride Shipping Associate Evi Chatzipapa Litigation Associate Irene Anastasiou Corporate / Commercial Associate Irina Louchina Corporate / Commercial Associate Lenia Economou Corporate / Commercial Associate Lina Soteriou-Loizidou Corporate / Commercial Associate Maria Malachtou-Pamballi Shipping Associate Marios Ayiomamitis Litigation Associate Marios Stylianou Associate Michael Papadopoulos Shipping Associate Michaela Hadjihambi Corporate / Commercial Associate Rodoula Malikkidou Corporate / Commercial Associate Roulla Iassonos Litigation Associate Skevi Roussou Litigation Associate Sofi Mylona Shipping Associate Stala Margoni Litigation Associate ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",103);arrFiles[77]=new Array(78,"people/byconsultant.htm","5 Feb 2009","Our People","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | PEOPLE BY DEPARTMENT BY POSITION Partner Consultant Associate Consultant Achilleas Emilianou Cyproservus Chief Financial Officer Adam Emilianou Corporate / Commercial Consultant Lia Petridou Corporate / Commercial Consultant Thomas Keane Corporate / Commercial Consultant ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",60);arrFiles[78]=new Array(79,"people/bypartner.htm","5 Feb 2009","Our People","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | PEOPLE BY DEPARTMENT BY POSITION Partner Consultant Associate Partner Agis Agapiou Corporate / Commercial Partner Alexandos Economou Corporate / Commercial Partner Amanda Cacoyanni Litigation Partner Andreas Charalambous Litigation Partner Chris Georghiades Corporate / Commercial Partner Christos Mavrellis Corporate / Commercial Partner Demosthenes Mavrellis Corporate / Commercial Partner Demetris L. Araouzos Litigation Partner Eliana Constantinidou Shipping Partner George Christodoulou Litigation Partner John Christodoulou Litigation Partner Katia Kakoulli Litigation Partner Marion Coukidou-Madella Shipping Partner Michael McBride Shipping Partner Michalis Moushouttas Corporate / Commercial Partner Pavlina Constantinides Corporate / Commercial Partner Thomas Christodoulou Litigation Partner ©2008 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",91);arrFiles[79]=new Array(80,"people/corporateby.htm","5 Feb 2009","Our People","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | PEOPLE BY DEPARTMENT Corporate/Commercial Shipping Litigation BY POSITION Corporate/Commercial Adam Emilianou Corporate / Commercial Consultant Agis Agapiou Corporate / Commercial Partner Alexandos Economou Corporate / Commercial Partner Anthia Nutt-Keane Corporate / Commercial Associate Chris Georghiades Corporate / Commercial Partner Christina Papamarcou Corporate / Commercial Associate Christos Mavrellis Corporate / Commercial Partner Chrysses Demetriades Corporate / Commercial Associate Demosthenes Mavrellis Corporate / Commercial Partner Irene Anastasiou Corporate / Commercial Associate Irina Louchina Corporate / Commercial Associate Lenia Economou Corporate / Commercial Associate Lia Petridou Corporate / Commercial Consultant Lina Soteriou-Loizidou Corporate / Commercial Associate Michaela Hadjihambi Corporate / Commercial Associate Michalis Moushouttas Corporate / Commercial Partner Pavlina Constantinides Corporate / Commercial Partner Rodoula Malikkidou Corporate / Commercial Associate Thomas Keane Corporate / Commercial Consultant ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",97);arrFiles[80]=new Array(81,"people/litigationby.htm","19 May 2009","Our People","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | PEOPLE BY DEPARTMENT Corporate/Commercial Shipping Litigation BY POSITION Litigation Amanda Cacoyanni Litigation Partner Andreas Charalambous Litigation Partner Charis Agapiou Litigation Associate Demetris L. Araouzos Litigation Partner Evi Chatzipapa Litigation Associate George Christodoulou Litigation Partner John Christodoulou Litigation Partner Katia Kakoulli Litigation Partner Marios Ayiomamitis Litigation Associate Roulla Iasonos Litigation Associate Skevi Roussou Litigation Associate Stala Margoni Litigation Associate Thomas Christodoulou Litigation Partner ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",88);arrFiles[81]=new Array(82,"people/results.htm","26 Jan 2009","Our People","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | PEOPLE BY PRACTICE BY POSITION Our People Our people make the firm what it is today. They are the key to our success and we pride ourselves on the quality of the people that work here. To find a legal adviser who can help you, wherever you are in the world, sort by department or by position using the menu on the left. If you know their name, please use the search function below Search By Name ©2008 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",49);arrFiles[82]=new Array(83,"people/shippingby.htm","5 Feb 2009","Our People","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | PEOPLE BY DEPARTMENT Corporate/Commercial Shipping Litigation BY POSITION Shipping Cynthia McBride Shipping Associate Eliana Constantinidou Shipping Partner Maria Malachtou-Pamballi Shipping Associate Marion Coukidou-Madella Shipping Partner Michael McBride Shipping Partner Michael Papadopoulos Shipping Associate Sofi Mylona Shipping Associate ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",70);arrFiles[83]=new Array(84,"people/position/Associates/anthiakeane.htm","5 Feb 2009","Anthia Nutt Keane","Anthia Nutt Keane","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Anthia Nutt Keane Associate Contact Info Anthia Nutt Keane Associate Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus T: +357 25 800 000 F: +357 25 588 055 E: ankeane@demetriades.com Download Contact Information Practice Areas Property Property Finance Tax Profession Advocate, Cyprus Bar, admitted 1990 Experience Anthia \'s main area of expertise is in conveyancing and the acquisition of immovable property in Cyprus. Anthia advises both private individuals (local and foreign clients) and corporate clients in respect of the acquisition and leasing of private residential properties and commercial properties. She has also acted for a number of developers in advising them on property related matters and drafting sale agreements. Anthia’s conveyancing practice also includes the giving of general legal advice on Cyprus property law and taxation law in relation to immovable property transactions. Professional Experience Associate, Chrysses Demetriades & Co. LLC Since 1990 Education LLB, Democritus University of Thrace, Greece LLM (Commercial and Corporate Law), Queen Mary College, University of London 1987 1989 Languages Greek and English ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",52);arrFiles[84]=new Array(86,"people/position/Associates/charisagapiou.htm","5 Feb 2009","Charis Agapiou","Charis Agapiou","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Charis Agapiou Associate Contact Info Charis Agapiou Associate Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus T: +357 25 800 000 F: +357 25 342 887 E: charis@demetriades.com Download Contact Information Practice Areas Administrative and Public law Banking Litigation Company&Commercial Litigation Private Client Restructuring and Insolvency Litigation Profession Advocate, Cyprus Bar, admitted 1985 Experience Charis deals with all aspects of banking law as well as the administration of estates. She also deals with commercial law cases, which include sale of goods, insolvency, bankruptcy and family law cases. Charis has been the Treasurer and the Secretary of the Cyprus Bar Association, as well as a member of the Cyprus Legal Board. Professional Experience Associate, Chrysses Demetriades & Co. LLC Since 1985 Education Bachelor Degree, Democritus University of Thrace 1983 Languages Greek and English ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",55);arrFiles[85]=new Array(87,"people/position/Associates/christinapapa.htm","5 Feb 2009","Christina Papamarcou","Christina Papamarcou","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Christina Papamarcou Associate Contact Info Christina Papamarcou Associate Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus T: +357 25 800 000 F: +357 25 588 055 E: christinap@demetriades.com Download Contact Information Practice Areas Corporate and M&A Corporate Restructuring and Insolvency General Banking Private Client Profession Advocate, Cyprus Bar, admitted 2004 Experience Christina has extensive experience on incorporation and administration of Cyprus companies as well as companies in other jurisdictions. Christina also has considerable experience on handling various transactions in connection with mergers and acquisitions, international Cyprus trusts and escrow agreements. Professional Experience Trainee, Chrysses Demetriades & Co. LLC Associate, Chrysses Demetriades & Co. LLC 2003 - 2004 Since 2004 Education LLB, King’s College, London 2003 Languages Greek, English and French ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",53);arrFiles[86]=new Array(88,"people/position/Associates/chryssesd.htm","5 Feb 2009","Chrysses Demetriades","Chrysses Demetriades","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Chrysses Demetriades Associate Contact Info Chrysses Demetriades Associate Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus T: +357 25 800 000 F: +357 25 588 055 E: chryssesd@demetriades.com Download Contact Information Practice Areas Acquisition Finance Asset Finance Capital Markets Corporate and M&A Corporate Restructuring and Insolvency EU & Competition General Banking Regulatory & Compliance Profession Advocate, Cyprus Bar, admitted 2007 Experience Chrysses has experience acting for clients on a range of corporate, commercial and banking transactions. Chrysses also has considerable experience of commercial and contentious matters involving EC law, antitrust and merger control law, and the application thereof before EC institutions as well as national authorities and courts. Professional Experience Trainee (Stagier), European Commission (DG SANCO) Trainee, Chrysses Demetriades & Co. LLC Associate, Chrysses Demetriades & Co. LLC 2005 - 2006 2006 - 2007 Since 2007 Education LLB, University of Kent LLM, University of Bristol Bar Vocational Course, Inns of Court School of Law 2004 2005 2007 Languages Greek, English and Italian ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",54);arrFiles[87]=new Array(89,"people/position/Associates/cynthiamc.htm","1 Apr 2009","Cynthia McBride","Cynthia McBride","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Cynthia McBride Associate Contact Info Cynthia McBride Associate Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus T: +357 25 800 000 F: +357 25 588 055 E: cynthia@demetriades.com Download Contact Information Practice Areas Commercial Shipping Profession Advocate, Cyprus Bar, admitted 1986 Experience Cynthia has a broad commercial background in shipping. She has extensive experience of acting for ship owners in connection with the registration of ships under the Cyprus flag and all related transactions, chartering arrangements including bareboat chartering and registration and assisting clients to comply with the requirements of the Cyprus maritime authorities necessary to maintain their registration of their vessels under the Cyprus flag. Professional Experience Associate, Chrysses Demetriades and Co. LLC Since 1986 Education Law Degree, Athens University LLM (International Business Legal Studies), University of Exeter 1983 1985 Languages Greek and English ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",52);arrFiles[88]=new Array(90,"people/position/Associates/evichatzipapa.htm","5 Feb 2009","Evi Chatzipapa","Evi Chatzipapa","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Evi Chatzipapa Associate Contact Info Evi Chatzipapa Associate Libra Chambers 8, Rigas Fereos Str. Limassol 3095 Cyprus T: +357 25 800 000 F: +357 25 342 887 E: evi@demetriades.com Download Contact Information Practice Areas Banking Litigation Company&Commercial Litigation Insurance and Reinsurance Litigation International Arbitration Personal Injury Property Litigation Restructuring and Insolvency Litigation Profession Advocate, Cyprus Bar, admitted 1991 Experience Evi is an experienced lawyer dealing mostly with banking law and accident and personal injury claims and advises many large firms on such matters. Her experience and knowledge extend to various other fields including employment and family law. Professional Experience Associate, Andreas Georghadjis & Co. Associate, Chrysses Demetriades & Co. LLC 1991 - 2003 Since 2003 Education Bachelor Degree, Aristotle University of Thessalonica 1989 Languages Greek and English ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",55);arrFiles[89]=new Array(91,"people/position/Associates/ireneanast.htm","5 Feb 2009","Irene Anastasiou","Irene Anastasiou","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Irene Anastasiou Associate Contact Info Irene Anastasiou Associate Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus T: +357 25 800 000 F: +357 25 588 055 E: irenea@demetriades.com Download Contact Information Practice Areas Corporate and M&A Corporate Restructuring and Insolvency Profession Advocate, Cyprus Bar, admitted 2004 Experience Irene specialises in corporate and commercial work. She deals with the formation of Companies in Cyprus and other jurisdictions, also advices on company registration matters and undertakes drafting of commercial agreements, constitution and administration. Professional Experience Trainee, Chrysses Demetriades & Co. LLC Associate, Chrysses Demetriades & Co. LLC 2003 - 2004 Since 2006 Education LLB, University of Essex 2003 Languages Greek and English. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",51);arrFiles[90]=new Array(92,"people/position/Associates/irinalouchina.htm","5 Feb 2009","Irina Loutchina","Irina Loutchina","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Irina Loutchina Associate Contact Info Irina Loutchina Associate Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus T: +357 25 800 000 F: +357 25 588 055 E: irina@demetriades.com Download Contact Information Practice Areas Acquisition Finance Asset Finance Capital Markets Corporate and M&A Corporate Restructuring and Insolvency General Banking Private Client Project Finance Property Finance Regulatory & Compliance Tax Profession Advocate, Moscow Bar, admitted in 1998 Advocate, Cyprus Bar, admitted 2001 Experience Irina has extensive experience in all aspects of corporate law and undertakes a wide range of commercial work including contracts, company formation, constitution and administration, immovable property and foreign investment. Irina also has considerable experience on handling various transactions in connection with mergers and acquisitions, international Cyprus trusts and escrow agreements. Professional Experience Consultant, Chrysses Demetriades & Co. LLC Associate, Chrysses Demetriades & Co. LLC 1993 - 2001 Since 2001 Education Moscow State Law Academy 1988 - 1993 Languages Russian, Greek and English. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",55);arrFiles[91]=new Array(93,"people/position/Associates/leniaeconomou.htm","5 Feb 2009","Lenia Economou","Lenia Economou","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Lenia Economou Associate Contact Info Lenia Economou Associate Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus T: +357 25 800 000 F: +357 25 588 055 E: leniae@demetriades.com Download Contact Information Practice Areas Property Property Finance Profession Advocate, Cyprus Bar, admitted 1977 Experience Lenia \'s main area of expertise is in conveyancing and the acquisition of immovable property in Cyprus. Lenia advises both private individuals (local and foreign clients) and corporate clients in respect of the acquisition and leasing of private residential properties and commercial properties. She has also acted for a number of developers in advising them on property related matters and drafting sale agreements. Lenia’s conveyancing practice also includes the giving of general legal advice on Cyprus property law and taxation law in relation to immovable property transactions. Professional Experience Trainee, Paraskevas Paraskeva Law Office Associate, Chrysses Demetriades & Co. LLC 1977 - 1978 Since 1982 Education LLB, National & Kapodistriakon University of Athens, Greece 1976 Languages Greek and English ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",52);arrFiles[92]=new Array(94,"people/position/Associates/linasoteriou.htm","5 Feb 2009","Lina Soteriou-Loizidou","Lina Soteriou-Loizidou","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Lina Soteriou-Loizidou Associate Contact Info Lina Soteriou-Loizidou Associate Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus T: +357 25 800 000 F: +357 25 588 055 E: lina@demetriades.com Download Contact Information Practice Areas Intellectual Property Administrative and Public law Profession Advocate, Cyprus Bar, admitted 1979 Experience Lina has wide experience of advising on patent protection, copyright, trade marks and passing off. Professional Experience Associate, Chrysses Demetriades & Co. LLC Since 1979 Education Law Degree, University of Athens 1978 Languages Greek and English ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",52);arrFiles[93]=new Array(95,"people/position/Associates/mariamalachtou.htm","5 Feb 2009","Maria Malachtou-Pamballi","Maria Malachtou-Pamballi","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Maria Malachtou-Pamballi Associate Contact Info Maria Malachtou-Pamballi Associate Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus T: +357 25 800 000 F: +357 25 588 055 E: mmalachtou@demetriades.com Download Contact Information Practice Areas Acquisition Finance Asset Finance General Banking Project Finance Ship Finance Profession Advocate, Cyprus Bar, admitted 1984 Experience Maria has worked as a Court advocate for more than 20 years. She has appeared before all Courts of the Republic, including the Supreme Court and the Assize Court and has gained extensive experience in litigation in civil, administrative and criminal cases. For years she appeared as the leading prosecution counsel in serious and well-known criminal cases. She has also handled, on behalf of the Republic of Cyprus, cases filed by individuals against the Republic in the European Court of Human Rights in Strasbourg. She acted as legal advisor of the Police in relation to the conduct of serious criminal investigations and was responsible for the evaluation of the evidence and the implementation of the Attorney General’s criminal policy. She acted as legal advisor of the Government in relation to a wide range of matters including human rights and civil liberties, government tenders and contracts, planning permits, social insurance, corporate and stock-exchange regulation, regulation of insurance companies and compulsory acquisition of immovable property. She appeared on behalf of the Attorney General before Parliamentary Committees for the discussion of Government Bills. She represented the Republic in a great number of European and International Seminars and Conferences and in Meetings of Experts of the European Union both in Brussels and elsewhere. She participated as an expert in a number of Experts’ Committees of the Council of Europe and she was the representative of the Law Office of the Republic in the International Association of Prosecutors. In 2007 Maria was appointed by the President of the Republic of Cyprus as Minister of Transport, Communications and Public Works, a position she held until the presidential election in February 2008. In April 2008 she joined Chrysses Demetriades & Co. LLC and since then she has been involved in a wide range of ship and project finance work. Professional Experience Advocate, Tsirides Pourgourides and Co. Law Office Advocate, P.L. Cacoyannis and Co. Law Office Counsel of the Republic, Law Office of the Republic Counsel of the Republic, Law Office of the Republic Senior Counsel of the Republic, Law Office of the Republic Minister of Communications and Public Works Associate, Chrysses Demetriades & Co. LLC 1984 - 1986 1986 - 1990 1990 - 1998 1998 - 2001 2001 - 2007 2007 - 2008 Since 2008 Education B.A. (Law), University of Kent at Canterbury LLM, University College London Publications Author of the section concerning Cyprus in the book “Tasks and Powers of the Prosecution Services in the EU Member States” edited in 2005 by Professor Peter Tak of Radboud University of Nijmegen, The Netherlands. Languages Greek and English ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",58);arrFiles[94]=new Array(96,"people/position/Associates/mariosayiom.htm","5 Feb 2009","Marios Ayiomamitis","Marios Ayiomamitis","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Marios Ayiomamitis Associate Contact Info Marios Ayiomamitis Associate Libra Chambers 8, Rigas Fereos Str. Limassol 3095 Cyprus T: +357 25 800 000 F: +357 25 342 887 E: mariosa@demetriades.com Download Contact Information Practice Areas Administrative and Public law Banking Litigation Company&Commercial Litigation Insurance and Reinsurance Litigation Intellectual Property Profession Advocate, Cyprus Bar, admitted 2005 Experience Marios has extensive experience on banking and insurance law and deals with many cases involving issues of those fields. He also deals, amongst others, with cases of administrative and intellectual property law. Professional Experience Associate, Chrysses Demetriades & Co. LLC Since 2005 Education Bachelor Degree, National and Kapodistrian University of Athens 2004 Languages Greek and English ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",54);arrFiles[95]=new Array(97,"people/position/Associates/michaelah.htm","5 Feb 2009","Michaela Hadjihambi","Michaela Hadjihambi is an Associate lawyer in the Company/Commercial Department","","Michaela Hadjihambi Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Michaela Hadjihambi Associate Contact Info Michaela Hadjihambi Associate Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus T: +357 25 800 000 F: +357 25 588 055 E: michaela@demetriades.com Download Contact Information Practice Areas Banking & Finance Corporate and M&A EU & Competition Law Regulatory & Compliance Profession Advocate, Cyprus Bar, admitted 2006 Experience Michaela is an associate in the Company & Commercial department. Michaela has extensive experience on corporate and corporate finance transactions with a particular emphasis on cross-border mergers & acquisitions, disposals, joint ventures and reorganisations. Michaela also has considerable experience of commercial and contentious matters involving EC law, antitrust and merger control law, and the application thereof before EC institutions as well as national authorities and courts. Professional Experience Trainee, Chrysses Demetriades & Co. LLC Associate, Chrysses Demetriades & Co . LLC 2005 - 2006 2006 Education LLB, University of Bristol LLM, London School of Economics 2003 2004 Languages Greek, English and Czech ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",53);arrFiles[96]=new Array(98,"people/position/Associates/michaelpapad.htm","5 Feb 2009","Michael Papadopoulos","Michael Papadopoulos","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Michael Papadopoulos Associate Contact Info Michael Papadopoulos Associate Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus T: +357 25 800 000 F: +357 25 588 055 E: michaelp@demetriades.com Download Contact Information Practice Areas Commercial Shipping Ship Finance Profession Advocate, Cyprus Bar, admitted 1998 Experience Michael specialises in shipping, and has particular experience in advising on shipbuilding, ship sale and purchase, ship registration, charterparties and taxation. Although focusing predominately on non-contentious shipping matters, Michael also has experience in commercial litigation and admiralty. Professional Experience Associate, Patrikios Pavlou & Co In-house legal counsel, Cyprus Chamber of Shipping Associate, Chrysses Demetriades & Co. LLC 1998 - 2001 2001 - 2004 Since 2005 Education LLB, Oxford Brookes University LLM (Maritime Law), University College London 1997 2000 Languages English and Greek ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",53);arrFiles[97]=new Array(99,"people/position/Associates/ninaioannou.htm","5 Feb 2009","Nina Ioannou","Nina Ioannou","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Nina Ioannou Associate Contact Info Nina Ioannou Associate Galaxias Centre,3rd Floor.Apart 301A Corner Of Makarios Ave. & Agias Elenis Street Nicosia 1061 Cyprus T: +357 22 765 565 F: +357 22 765 849 E: info@demetriades.com Download Contact Information If you would like to request a current CV please email info@demetriades.com. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",51);arrFiles[98]=new Array(100,"people/position/Associates/rodoulamal.htm","5 Feb 2009","Rodoula Malikkidou","Rodoula Malikkidou","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Rodoula Malikkidou Associate Contact Info Rodoula Malikkidou Associate Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus T: +357 25 800 000 F: +357 25 588 055 E: rodoula@demetriades.com Download Contact Information Practice Areas Corporate and M&A Corporate Restructuring and Insolvency Profession Advocate, Cyprus Bar, admitted 1986 Experience Rodoula deals exclusively with company law, in particular the formation of new companies and corporate restructuring. She has wide experience of assisting clients with the establishment of onshore and offshore companies in Cyprus. Professional Experience Associate, Chrysses Demetriades & Co. LLC Since 1986 Education Law Degree, University of Athens 1984 Languages Greek and English. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",51);arrFiles[99]=new Array(101,"people/position/Associates/roullaiassonos.htm","5 Feb 2009","Roulla Iassonos","Roulla Iassonos","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Roulla Iasonos Associate Practice Areas Administrative and Public law Banking Litigation Company&Commercial Litigation Employment Private Client Contact Info Roulla Iasonos Associate Galaxias Centre,3rd Floor.Apart 301A Corner Of Makarios Ave. & Agias Elenis Street Nicosia 1061 Cyprus T: +357 22 765 565 F: +357 22 765 849 E: spyroulla.iasonos@demetriades.com Download Contact Information Profession Advocate, Cyprus Bar, admitted 2001 Experience Roula is an associate in the Litigation department. Roula has extensive experience on criminal and civil litigation, constitutional and administrative law, employment law, immigration law, and human rights law. Professional Experience Trainee, Attorney General’s Office Officer at the Office of Commissioner for the Administration – Ombudsman Associate, Marios Georgiou & Associates Associate, Chrysses Demetriades & Co. LLC 2000 - 2001 2001 - 2003 2003 - 2008 Since 2008 Education DU, Robert Schuman , Strasbourg LLB, Coventry University LLM, European Academy, Brussels 1996 1999 2000 Languages Greek, English and French ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",55);arrFiles[100]=new Array(102,"people/position/Associates/skevirousou.htm","5 Feb 2009","Skevi Roussou","Skevi Roussou","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Skevi Roussou Associate Contact Info Skevi Roussou Associate Libra Chambers 8, Rigas Fereos Str. Limassol 3095 Cyprus T: +357 25 800 000 F: +357 25 342 887 E: skevi@demetriades.com Download Contact Information Practice Areas Banking Litigation Company&Commercial Litigation Employment Private Client Property Litigation Profession Advocate, Cyprus Bar, admitted 2004 Experience Skevi’s main area of practice is employment law. She also has extensive experience on family law, which includes divorce, maintenance, parental care and adoption applications. Skevi also deals with banking and land law cases. Professional Experience Associate, Chrysses Demetriades & Co. LLC Since 2005 Education Bachelor Degree, Democritus University of Thrace 2003 Languages Greek and English ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",54);arrFiles[101]=new Array(103,"people/position/Associates/sofimylona.htm","5 Feb 2009","Sofi Mylona","Sofi Mylona","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Sofi Mylona Associate Contact Info Sofi Mylona Associate Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus T: +357 25 800 000 F: +357 25 588 055 E: sofim@demetriades.com Download Contact Information Practice Areas Acquisition Finance Asset Finance Corporate and M&A General Banking Private Client Project Finance Ship Finance Trade Finance Profession Advocate, Cyprus Bar, admitted 1997 Experience Sofi has practiced as an advocate in Cyprus since 1997 and has dealt with and gained considerable knowledge and experience in relation to company, shipping, corporate, commercial, international trade and banking law. In 2005, Sofi joined Chrysses Demetriades & Co. LLC and since then has been involved in a wide range of ship finance work acting for the world’s leading banks and ship owners in connection with the financing of both second-hand and new building vessels (including cruise ships, tankers and pleasure yachts), oil rigs and the sale and purchase of vessels, in drafting and negotiating financing agreements and security documents in relation to a wide range of financing arrangements (including single bank and syndicated loan facilities). Sofi has been a speaker in international conferences and has authored several articles on company law and banking law. She is a Registered Trust and Estate Practitioner and a member of the Society of Trust and Estate Practitioners (STEP). Professional Experience Associate, George L. Savvides & Co Associate, Chrysses Demetriades & Co. LLC 1997 - 2005 Since 2005 Education LLB, Leicester University Bar Vocational Course 1996 1997 Languages English and Greek ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",55);arrFiles[102]=new Array(104,"people/position/Associates/stalamargoni.htm","5 Feb 2009","Stala Margoni","Stala Margoni","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Stala Margoni Associate Contact Info Stala Margoni Associate Libra Chambers 8, Rigas Fereos Str. Limassol 3095 Cyprus T: +357 25 800 000 F: +357 25 342 887 E: stala@demetriades.com Download Contact Information Practice Areas Banking Litigation Company&Commercial Litigation Employment Personal Injury Property Litigation Profession Advocate, Cyprus Bar, admitted 2007 Experience Stala’s main areas of practice are road and employment accidents, of either criminal or civil jurisdiction, the majority of which include personal injuries. She also deals, amongst others, with various other private and public criminal cases as well as with landlord and tenant and employment law issues. Professional Experience Associate, Chrysses Demetriades & Co. LLC Since 2007 Education Bachelor Degree, Democritus University of Thrace LL.M. (European Union Law), University of Leicester 2006 2008 Languages Greek and English ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",55);arrFiles[103]=new Array(105,"people/position/Associates/stellamoush.htm","5 Feb 2009","Stella Moushouttas","Stella Moushouttas","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Stella Moushouttas Associate Contact Info Stella Moushouttas Associate Galaxias Centre,3rd Floor.Apart 301A Corner Of Makarios Ave. & Agias Elenis Street Nicosia 1061 Cyprus T: +357 22 765 565 F: +357 22 765 849 E: stellamd@demetriades.com Download Contact Information If you would like to request a current CV please email info@demetriades.com. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",51);arrFiles[104]=new Array(106,"people/position/consultants/achilleasemilianou.htm","5 Feb 2009","Achilleas Emilianou","Achilleas Emilianou","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Achilleas Emilianou Chief Financial Officer Contact Info Achilleas Emilianou Chief Financial Officer Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus T: +357 25 800 000 F: +357 25 588 055 E: emilianou@demetriades.com Download Contact Information Profession Fellow of the Association of Chartered Certified Accountants, admitted 1977 Member of Cyprus Institute of Certified Public Accountants Experience Achilleas is the chief financial officer of Chrysses Demetriades & Co. LLC and its affiliated firms and entities. He also provides accounting, taxation, management and consultancy services to the firm \'s clients through its affiliate Cyproservus Co Limited. He has developed considerable expertise and advises clients on all areas of corporate and personal taxation, tax planning and VAT. Professional Experience Accountant, several international audit firms in England, Greece and Cyprus CFO, Chrysses Demetriades & Co. LLC 1972 - 1980 Since 1980 Languages English and Greek ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",52);arrFiles[105]=new Array(107,"people/position/consultants/adamemilianou.htm","5 Feb 2009","Adam Emilianou","Adam Emilianou","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Adam Emilianou Consultant Contact Info Adam Emilianou Consultant Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus T: +357 25 800 000 F: +357 25 588 055 E: adam@demetriades.com Download Contact Information Practice Areas Acquisition Finance Asset Finance Corporate and M&A General Banking Project Finance Property Finance Regulatory & Compliance Tax Profession Solicitor, England & Wales, admitted 2003 Experience Adam has experience in acting on behalf of financial institutions and borrowers on a wide range of corporate and banking transactions including, domestic and cross-border M&A, corporate finance, leveraged finance, acquisition finance, property finance and project finance. Professional Experience Trainee, Allen & Overy LLP, London Associate, Allen & Overy LLP, London Consultant, Chrysses Demetriades & Co. LLC 2001 - 2003 2003 - 2007 Since 2008 Education LLB, University of Bristol Bar Vocational Course, Inns of Court School of Law 2001 2002 Languages English and Greek ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",54);arrFiles[106]=new Array(108,"people/position/consultants/liapetridou.htm","5 Feb 2009","Lia Petridou","Lia Petridou","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Lia Petridou Consultant Contact Info Lia Petridou Consultant Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus T: +357 25 800 000 F: +357 25 588 055 E: liapetridou@demetriades.com Download Contact Information Practice Areas Corporate and M&A Corporate Restructuring and Insolvency General Banking Private Client Profession Advocate, Cyprus Bar, admitted 1967 Experience Lia \'s practice focuses on banking and commercial property transaction. She also has considerable experience advising clients on probate issues. Professional Experience Associate, P.L. Cacoyannis & Co Associate, Chrysses Demetriades & Co. LLC Consultant, Chrysses Demetriades & Co. LLC 1968 - 2003 2003 - 2005 Since 2005 Education Law Degree, University of Athens 1966 Languages Greek and English ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",53);arrFiles[107]=new Array(109,"people/position/consultants/thomaskeane.htm","5 Feb 2009","Thomas Keane","Thomas Keane","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Thomas Keane Consultant Contact Info Thomas Keane Consultant Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus T: +357 25 800 000 F: +357 25 588 055 E: tom@demetriades.com Download Contact Information Practice Areas Acquisition Finance Asset Finance Capital Markets Corporate and M&A Corporate Restructuring and Insolvency Derivatives EU & Competition General Banking Intellectual Property Private Client Project Finance Property Finance Regulatory & Compliance Tax Profession Barrister-at-Law, Irish Bar, admitted 1992 Experience Thomas’ practice covers all areas of corporate, commercial and banking law but with particular focus on: Asset finance (primarily aviation); Project Finance (across all sectors); General corporate facilities; Capital markets transactions such as DCM issues, equity issues, listings (in Cyprus, London, Ireland, Luxembourg and the first listing by a Cyprus company in Hong Kong) and securitisations; Mergers and acquisitions including the regulatory and antitrust elements of such transactions; Licensing of and regulatory compliance for Cyprus investment firms Thomas also has extensive experience advising on and negotiating joint ventures, mergers (including cross-border mergers) and acquisitions across all sectors; providing EU law advice to local and international companies, including a number of semi-state bodies in Cyprus; and advising on the structuring and licensing of investments funds in Cyprus. Professional Experience Lecturer, Faculty of Law, University College Galway, Ireland Associate, Chrysses Demetriades & Co. LLC Consultant, Chrysses Demetriades & Co. LLC 1989 - 1992 1992 - 2004 Since 2004 Education B.A. (Law), University of Limerick, Ireland LLM, University of London B.L., King’s Inns, Ireland 1988 1989 1992 Languages English ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",60);arrFiles[108]=new Array(110,"people/position/partners/agisagapiou.htm","5 Feb 2009","Agis Agapiou","Agis Agapiou","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Agis Agapiou Partner Contact Info Agis Agapiou Partner Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus T: +357 25 800 000 F: +357 25 588 055 E: agis@demetriades.com Download Contact Information Practice Areas Acquisition Finance Asset Finance Capital Markets Corporate and M&A Corporate Restructuring and Insolvency General Banking Property Property Finance Regulatory & Compliance Tax Profession Advocate, Cyprus Bar, admitted 1985 Experience Agis deals with commercial, company, taxation, banking and the acquisition of immovable property. He has participated and spoken in Business Seminars in Cyprus and abroad. Agis was a Member of the House of Representatives (2001 to 2006), deputy chairman of the Standing Parliamentary Committee on Institutions, Merit and the Commissioner of Administration (Ombudsman), a member of the committees on European Affairs and on Legal Affairs and he represented the House in COSAC Professional Experience Associate, Chrysses Demetriades & Co. LLC Partner, Chrysses Demetriades & Co. LLC 1985 - 1989 Since 1989 Education LLB, University of Thrace Postgraduate Diploma on Commercial Matters University of Exeter Languages Greek and English ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",54);arrFiles[109]=new Array(111,"people/position/partners/alexeconomou.htm","5 Feb 2009","Alexandros Economou","Alexandros Economou","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Alexandros Economou Partner Contact Info Alexandros Economou Partner Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus T: +357 25 800 000 F: +357 25 588 055 E: alex@demetriades.com Download Contact Information Practice Areas Acquisition Finance Asset Finance Capital Markets Corporate and M&A Corporate Restructuring and Insolvency EU & Competition General Banking Regulatory & Compliance Tax Profession Attorney-at-law, New York Advocate, Cyprus Bar, admitted 1999 Experience Alexandros’ experience includes advising on international and domestic mergers and acquisitions, particularly cross-border transactions and a range of securities offerings. Alexandros also specializes in EC and Cyprus Competition Law and in selected aspects of EU Law. Alexandros has lectured, amongst others, European Internal Market (course offered in preparation for the University of London external LLM degree) and EC Competition Law at Intercollege (now known as University of Nicosia). Alexandros has been a frequent speaker in both national and international seminars and conferences and has authored several articles mainly on Competition Law EU Law. Professional Experience Associate, Chrysses Demetriades & Co. LLC Legal Advisor, Cyprus Commission for the Protection of Competition Partner, Chrysses Demetriades & Co. LLC 1998 - 2001 2002 - 2005 Since 2003 Education LLB, University of Sheffield MA (Politics and Contemporary History), London Guildhall University LLM (International Legal Studies), New York University School of Law Languages Greek and English ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",56);arrFiles[110]=new Array(112,"people/position/partners/amandac.htm","5 Feb 2009","Amanda Cacoyanni","Amanda Cacoyanni","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Amanda Cacoyanni Partner Contact Info Amanda Cacoyanni Partner Libra Chambers 8, Rigas Fereos Str. Limassol 3095 Cyprus T: +357 25 800 000 F: +357 25 588 055 E: amanda@demetriades.com Download Contact Information Practice Areas Administrative and Public law Banking Litigation Company&Commercial Litigation Employment Personal Injury Private Client Profession Barrister, English Bar, called 2000 Advocate, Cyprus Bar, admitted 2001 Experience Amanda’s main areas of practice are banking litigation, accident claims, as well as family law matters. She also deals with cases of administrative and constitutional law and has extensive experience on employment law claims. Professional Experience Associate, P.L. Cacoyannis & Co. Law Office Associate, Chrysses Demetriades & Co. LLC Partner, Chrysses Demetriades & Co. LLC 2001 - 2003 2003 - 2005 Since 2005 Education LLB, University of Manchester Bar Vocational Course, BPP Law School 1999 2000 Languages Greek and English ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",56);arrFiles[111]=new Array(113,"people/position/partners/andreasch.htm","5 Feb 2009","Andreas Charalambous","Andreas Charalambous","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Andreas Charalambous Partner Contact Info Andreas Charalambous Partner Libra Chambers 8, Rigas Fereos Str. Limassol 3095 Cyprus T: +357 25 800 000 F: +357 25 342 887 E: andreas@demetriades.com Download Contact Information Practice Areas Administrative and Public law Admiralty Banking Litigation Company&Commercial Litigation International Arbitration Private Client Property Litigation Insurance and Reinsurance Litigation Restructuring and Insolvency Litigation Profession Barrister, English Bar, called 1997 Advocate, Cyprus Bar, admitted 1998 Experience Andreas has extensive litigation experience and specialises on criminal, personal injury, contract law, construction, arbitration, judicial review, insurance, family law, intellectual property, property law and admiralty. He appears before the District Courts and the Supreme Court in Cyprus, as well as the Courts in the Sovereign Base Areas. Professional Experience Associate, Chrysses Demetriades & Co. LLC Partner, Chrysses Demetriades & Co. LLC 1998 - 2006 Since 2007 Education LLB, Sheffield University Bar Vocational Course 1996 1997 Languages Greek and English ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",57);arrFiles[112]=new Array(114,"people/position/partners/chrisgeorghiades.htm","5 Feb 2009","Chris Georghiades","Chris Georghiades","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Chris Georghiades Partner Contact Info Chri Georghiades Partner Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus T: +357 25 800 000 F: +357 25 588 055 E: chris@demetriades.com Download Contact Information Practice Areas Acquisition Finance Asset Finance Capital Markets Corporate and M&A Corporate Restructuring and Insolvency Derivatives Employment EU & Competition General Banking Private Client Project Finance Property Finance Regulatory & Compliance Tax Trade Finance Profession Advocate, Cyprus Bar, admitted 1980 Experience Chris has extensive experience of corporate and commercial matters, particularly in relation to company and business acquisitions and sales of both public and private companies, joint ventures, shareholder disputes, corporate reorganisations, insolvency, banking and taxation. He also advises on construction law, sports law, aviation law and administrative law. He has assisted a number of entities including banks, captive and general insurance companies, offshore financial services companies, international funds and ship management companies to establish themselves in Cyprus and continues to advise them on corporate matters, tax and regulatory compliance. He has advised foreign financiers on a wide range of issues relating to foreign lending in Cyprus with respect to borrowings by the Cyprus government, government institutions and local companies. Chris is playing a central role in the development of sports law in Cyprus and is currently a member of the International Court of Arbitration for Sport (CAS) in Lausanne, chairman of Judicial and Disciplinary Committee of the Cyprus Swimming Association and of Cyprus Sailing Association and President of the Anorthosis Famagusta Football Club. Professional Experience Associate, Chrysses Demetriades & Co. LLC 1981 - 1986 Partner, Chrysses Demetriades & Co. LLC Since 1986 Education LLB, University of Athens 1979 LLM, King \'s College, London 1980 Publications Chris contributes to various legal and commercial publications including the Chapter on Cyprus in Jordan’s “International Corporate Procedures” and in “Offshore Legal Opinions in Loan and Security Transactions” published by Sweet & Maxwell. Languages Greek and English ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",57);arrFiles[113]=new Array(115,"people/position/partners/christosmavrellis.htm","5 Feb 2009","Christos Mavrellis","Christos Mavrellis","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Christos Mavrellis Partner – Head of the Company & Commercial Department Contact Info Christos Mavrellis Partner Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus T: +357 25 800 000 F: +357 25 588 055 E: christos@demetriades.com Download Contact Information Practice Areas Acquisition Finance Asset Finance Capital Markets Corporate and M&A Corporate Restructuring and Insolvency Derivatives Employment EU & Competition General Banking Intellectual Property Private Client Project Finance Property Finance Regulatory & Compliance Tax Trade Finance Profession Advocate, Cyprus Bar, admitted 1972 Experience Christos is the Head of the Company & Commercial Department. He specialises in general corporate work, banking, capital markets and private equity transactions, as well as the tax aspects of such transactions. Christos has also acted domestically and internationally for many companies involved in debt restructuring and recapitalisation as well as working for administrators and liquidators on several high profile insolvencies. Christos has been the Secretary of the International Tax Planning Association (I.T.P.A.), is a member of the Offshore Institute, founding member of the Mediterranean Maritime Arbitrators Association and is an associate member of the Chartered Institute of Arbitrators. He has published numerous articles in international magazines and has presented various legal issues at international conferences and seminars. He is a member of the board of directors of Cypriot and foreign public companies as well as of many private limited liability companies. Professional Experience Associate, M.M. Khoury & Co Partner, Chrysses Demetriades & Co. LLC Minister of Communications and Public Works of the Republic of Cyprus Minister of Finance of the Republic of Cyprus Partner, Chrysses Demetriades & Co. LLC 1972 - 1978 1978 - 1982 1982 - 1985 1985 - 1988 Since 1988 Education LLB, University of Athens Postgraduate Diploma (Shipping Law), University College, London 1969 1970 Languages Greek and English ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",59);arrFiles[114]=new Array(116,"people/position/partners/demosthenesmavrellis.htm","5 Feb 2009","Demosthenes Mavrellis","Demosthenes Mavrellis","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Demosthenes Mavrellis Partner Contact Info Demosthenes Mavrellis Partner Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus T: +357 25 800 000 F: +357 25 588 055 E: demosthenes@demetriades.com Download Contact Information Practice Areas Acquisition Finance Asset Finance Capital Markets Corporate and M&A Corporate Restructuring and Insolvency Regulatory & Compliance Profession Solicitor, England & Wales, admitted 2002 Advocate, Cyprus Bar, admitted 2003 Experience Demosthenes deals mainly with syndicated lending, focusing on India and the Far East. In the past he has assisted in major deals involving Russian interest and has been involved in listings at the London Stock Exchange and AIM. He has also had experience in corporate acquisitions and restructuring. He has been part of a team assisting the central Bank of Cyprus in drafting legislation to regulate the provision of Trust and Administration Services. Demosthenes is the country representative of the International Association of Young Lawyers (AIJA) for Cyprus. Professional Experience Associate, Morgan Lewis & Bockius NY Trainee Solicitor, Watson Farley & Williams, London Associate, Chrysses Demetriades & Co. LLC Partner, Chrysses Demetriades & Co. LLC 2000 - 2001 2001 - 2002 2003 - 2006 Since 2007 Education LLB, Kings College, London Bar Vocational Course, Inns of Court School of Law LLM (Securities and Financial Regulation), Georgetown University, Washington D.C. 1998 1999 2000 Languages Greek, English, French and knowledge of Spanish. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",55);arrFiles[115]=new Array(117,"people/position/partners/dimitrisaraouzos.htm","5 Feb 2009","Demetris L. Araouzos","Dimitris L. Araouzos","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Demetris L. Araouzos Partner Contact Info Demetris L. Araouzos Partner Libra Chambers 8, Rigas Fereos Str. Limassol 3095 Cyprus T: +357 25 800 000 F: +357 25 342 887 E: araouzos@demetriades.com Download Contact Information Practice Areas Administrative and Public law Banking Litigation Company&Commercial Litigation Corporate Fraud, Investigations and Asset Recovery Employment Insurance and Reinsurance Litigation Intellectual Property International Arbitration Personal Injury Private Client Property Litigation Restructuring and Insolvency Litigation Profession Barrister, English Bar, called 1989 Advocate, Cyprus Bar, admitted 1991 Experience Demetris has extensive litigation experience on commercial, corporate, insurance, banking, intellectual property, probate and inheritance, personal injury, criminal, judicial review and construction law. He spends most of his time before the Courts and is often engaged in the negotiation and drafting of different types of agreements. He has been consulted to give opinions on different aspects of Cyprus law, especially with respect to cases involving complex multi-jurisdictional issues and has been engaged in a number of serious and high profile proceedings. He also occasionally undertakes the defence of accused in criminal cases and advises and acts for construction companies and employers in construction disputes. Professional Experience Associate, P.L. Cacoyiannis & Co Associate, Chrysses Demetriades & Co. LLC Partner, Chrysses Demetriades & Co. LLC 1991 - 1996 1996 - 2000 Since 2000 Education MA, University of Cambridge Bar Vocational Course, Inns of Court School of Law LLM, University of Cambridge 1988 1989 1990 Languages Greek and English ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",58);arrFiles[116]=new Array(118,"people/position/partners/elianaconstantinidou.htm","5 Feb 2009","Eliana Constantinidou","Eliana Constantinidou","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Eliana Constantinidou Partner – Head of the Shipping Department Contact Info Eliana Constantinidou Associate Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus T: +357 25 800 000 F: +357 25 588 055 E: eliana@demetriades.com Download Contact Information Practice Areas Acquisition Finance Asset Finance General Banking Project Finance Ship Finance Profession Barrister, English Bar, called 1969 Advocate, Cyprus Bar, admitted 1971 Experience Eliana joined the firm in 1973 and became a partner in 1986 and presently heads the ship finance department of the Firm. Before beginning her practice in Cyprus, Eliana worked as a claims executive for a P & I Club gaining valuable experience in a wide range of P & I and defence matters. On joining the firm Eliana specialised in dry shipping law dealing predominately with shipping disputes involving claims under bills of lading and charterparties, and in ship arrests. She took many cases to court and spoke at seminars on Cyprus admiralty practice and the arrest of ships. In 1986 she turned her attention to financing and acts for banks and financial institutions world-wide on ship finance transactions and project finance transactions. She is also frequently instructed to act as the Cyprus correspondent lawyer on matters of Cyprus law by foreign law firms. Eliana has considerable experience in drafting and negotiating financing agreements and security documents in relation to a wide range of complex financing arrangements. She is highly regarded in the shipping world for her work in ship finance and she is listed in many reputable international Directories and Guides for lawyers and consultants, as a leading specialist in her field. Professional Experience Associate, P.L. Cacoyannis & Co. Law Office Associate, Chrysses Demetriades & Co. LLC Partner, Chrysses Demetriades & Co. LLC 1971 - 1973 1973 - 1986 Since 1986 Education Bar Vocational Course, Inns of Court School of Law 1969 Languages English and Greek ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",55);arrFiles[117]=new Array(119,"people/position/partners/georgechrist.htm","5 Feb 2009","George Christodoulou","George Christodoulou","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | George Christodoulou Partner - Head of the Litigation Department Contact Info George Christodoulou Partner Libra Chambers 8, Rigas Fereos Str. Limassol 3095 Cyprus T: +357 25 800 000 F: +357 25 342 887 E: george@demetriades.com Download Contact Information Practice Areas Administrative and Public law Banking Litigation Company&Commercial Litigation Corporate Fraud, Investigations and Asset Recovery Employment Insurance and Reinsurance Litigation International Arbitration Property Litigation Restructuring and Insolvency Litigation Profession Advocate, Cyprus Bar, admitted 1974 Experience George has extensive experience as a litigator and has practised as an advocate in Cyprus for more than 30 years. He has appeared before all the District Courts and the Supreme Court in Cyprus. He has a broad company/commercial background and now specialises in general commercial and civil litigation, as well as employment claims. George also specialises in arbitration law and has acted as an arbitrator in many cases. George is currently the President of the Judicial Committee of Judges of the Cyprus Football Association. Professional Experience Associate, Chrysses Demetriades & Co. LLC Partner, Chrysses Demetriades & Co. LLC 1981 - 1985 Since 1986 Education Bachelor Degree, University of Athens M.A. (Criminology), University of Keele 1970 1972 Publications George has contributed to a number of articles in leading publications, including many newspapers. Languages Greek and English ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",56);arrFiles[118]=new Array(120,"people/position/partners/johnchristodoulou.htm","5 Feb 2009","Yiannis Christodoulou","Yiannis Christodoulou","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Yiannis Christodoulou Partner Contact Info Yiannis Christodoulou Partner Libra Chambers 8, Rigas Fereos Str. Limassol 3095 Cyprus T: +357 25 800 000 F: +357 25 342 887 E: yiannis@demetriades.com Download Contact Information Practice Areas Admiralty Banking Litigation Company&Commercial Litigation Corporate Fraud, Investigations and Asset Recovery Insurance and Reinsurance Litigation Profession Advocate, Cyprus Bar, admitted 1994 Experience Yiannis has wide experience as a litigator and regularly appears before the District Courts and the Supreme Court in Cyprus. He has acted for many of the most important and reputable local clients, as well as international conglomerates in the areas of admiralty & shipping law, company law and international trade law, and has extensive experience in shareholder disputes and mareva injunctions. Yiannis also often appears before various arbitration bodies. Professional Experience Associate, Chrysses Demetriades & Co. LLC Partner, Chrysses Demetriades & Co. LLC 1994 - 2003 Since 2004 Education LLB, University of Newcastle Upon Tyne LLM, King’s College, University of London 1991 1992 Publications Yiannis has contributed to a number of articles in leading publications, including “the right of a shipowner to limit his liability under Cyprus Law” and “Cyprus Admiralty Jurisdiction and Practice”. Languages Greek and English ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",56);arrFiles[119]=new Array(121,"people/position/partners/katiak.htm","5 Feb 2009","Katia Kakoulli","Katia Kakoulli","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Katia Kakoulli Partner Contact Info Katia Kakoulli Partner Libra Chambers 8, Rigas Fereos Str. Limassol 3095 Cyprus T: +357 25 800 000 F: +357 25 342 887 E: katia@demetriades.com Download Contact Information Practice Areas Administrative and Public law Banking Litigation Company&Commercial Litigation Intellectual Property Property Litigation Restructuring and Insolvency Litigation Profession Advocate, Cyprus Bar, admitted 1991 Experience Katia has extensive experience on civil and commercial litigation before the District Courts and the Supreme Court of Cyprus with a particular emphasis on contract law, shareholders disputes, property law, compensation for compulsory acquisition and town planning decisions, medical negligence and intellectual property (with a specialisation to pharmaceutical patents). Katia has handled numerous recourses and appeals before the Supreme Court in relation with administrative decisions concerning matters of administrative, tax and constitutional law and has also appeared before the Tender Review Authority with relation to important B.O.T projects. Professional Experience Associate, Lefkos Clerides Law Office Associate, P.L. Cacoyannis & Co. Law Office Associate, Chrysses Demetriades & Co. LLC Partner, Chrysses Demetriades & Co. LLC 1991 - 1992 1992 - 2002 2003 - 2007 Since 2007 Education Bachelor Degree, University of Athens 1990 Languages Greek and English ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",56);arrFiles[120]=new Array(122,"people/position/partners/marionmadella.htm","5 Feb 2009","Marion Coukidou – Madella","Marion Coukidou – Madella","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Marion Coukidou – Madella Partner Contact Info Marion Coukidou – Madella Partner Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus T: +357 25 800 000 F: +357 25 588 055 E: marion@demetriades.com Download Contact Information Practice Areas Acquisition Finance Asset Finance General Banking Project Finance Ship Finance Profession Barrister, English Bar, called 1986 Advocate, Cyprus Bar, admitted 1987 Experience Marion joined the firm in 2001 and became a partner in 2003. Prior to joining the firm she practiced as an advocate in Cyprus during 1987-1992 and gained wide experience in general litigation predominantly in relation to commercial law, admiralty, banking and criminal law cases, having made appearances before District Courts, the Supreme Court in its original and appellate jurisdiction and Assize Courts. From January 1993 to May 2001 she served as a District Court Judge dealing with cases in both civil and criminal jurisdiction. She was twice elected as the Secretary of the Cyprus Judges Association and served from that position for three years. She was appointed by the Supreme Court of Cyprus and represented the Cyprus judiciary at two conferences of the International Association of Women Judges (IAWJ) and once again appointed by the Supreme Court of Cyprus as a speaker at a Judge’s conference organised by the Supreme Court of Cyprus. In June 2001, she joined Chrysses Demetriades & Co. LLC and since then she has been involved in a wide range of ship and project finance work. Marion has considerable experience in drafting and negotiating loan/credit/facility agreements and security documents in financing transactions and is frequently instructed to act as the Cyprus correspondent lawyer on matters of Cyprus law by foreign law firms. Marion has acted on behalf of a number of leading financing banks and financial institutions and major shipowners and ship managers world-wide and is noted in a number of reputable international Directories and Guides for lawyers and consultants as a specialist in her field. Professional Experience Advocate, P.L. Cacoyannis & Co. Law Office District Court Judge, Republic of Cyprus Associate, Chrysses Demetriades and Co. LLC Partner, Chrysses Demetriades & Co. LLC 1987 - 1992 1993 - 2001 2001 - 2002 Since 2003 Education B.A. (Law), University of Kent at Canterbury LLM (Commercial Law), Cambridge University Bar Vocational Course, Inns of Court School of Law 1984 1985 1986 Publications Co-author of the section concerning the laws of Cyprus in The International Comparative Legal Guide to: Commodities and Trade Law 2006, Global Legal Group. Languages Greek and English ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",57);arrFiles[121]=new Array(123,"people/position/partners/michaelmcbride.htm","5 Feb 2009","Michael McBride","Michael McBride","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Michael McBride Partner Contact Info Michael McBride Partner Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus T: +357 25 800 000 F: +357 25 588 055 E: michael@demetriades.com Download Contact Information Practice Areas Commercial Shipping Profession Advocate, Cyprus Bar, admitted 1985 Experience Since joining the firm he has dealt exclusively with shipping and has undertaken, inter alia, over 4000 vessel sale, purchase and related transactions. He advises ship-owners, ship managers and ship brokers on a wide range of issues, including, tax, vessel registration requirements, chartering, sale, purchase, trading contracts and COA’s, shipbuilding, insurance and regulatory compliance. Michael has written numerous articles on shipping, and has spoken at a number of shipping seminars both in Cyprus and abroad. In addition to advising the firm’s commercial clients, Michael has also advises the Cyprus government and various foreign governments on aspects of shipping law Michael is a founding member of the Mediterranean Maritime Arbitrators Association, and a Special Agent of the Republic of the Marshall Islands. Professional Experience Associate, Chrysses Demetriades and Co. LLC Partner, Chrysses Demetriades & Co. LLC 1985 - 1989 Since 1989 Education Bachelor Degree, Athens University 1983 Languages English and Greek ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",53);arrFiles[122]=new Array(124,"people/position/partners/michalismoush.htm","5 Feb 2009","Michalis Moushouttas","Michalis Moushouttas","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Michalis Moushouttas Partner Contact Info Michalis Moushouttas Partner Galaxias Centre,3rd Floor.Apart 301A Corner Of Makarios Ave. & Agias Elenis Street Nicosia 1061 Cyprus T: +357 22 765 565 F: +357 22 765 849 E: moushouttas@demetriades.com Download Contact Information Practice Areas Acquisition Finance Asset Finance Capital Markets Corporate and M&A Corporate Restructuring and Insolvency Employment General Banking Project Finance Property Finance Regulatory & Compliance Tax Profession Barrister, English Bar, called 1997 Advocate, Cyprus Bar, admitted 1998 Experience Michalis has extensive experience of corporate and commercial matters, particularly in relation to company and business acquisitions and sales of both public and private companies, joint ventures, corporate reorganisations, insolvency, banking and taxation. Michalis is the Vice President of the Board of Directors of the Nicosia Chamber of Commerce and Industry (heading the services sector). He is also a member of the Board of Directors of the Cyprus Chamber of Commerce and Industry; the Board of Directors of the Cyprus-Russian, Cyprus-Hellenic, Cyprus-Romanian, Cyprus-Lebanon and Cyprus-Hungary business associations; and a member of the Board of Directors of several companies listed on the Cyprus Stock Exchange and various other private companies. Professional Experience Associate, A. Moushouttas & Co. 2005 Partner, Chrysses Demetriades & Co. LLC 1998 - 2005 Since 2005 Education LLB, University College, London Bar Vocational Course 1996 1997 Languages Greek and English ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",57);arrFiles[123]=new Array(125,"people/position/partners/pavlinaconst.htm","5 Feb 2009","Pavlina Constantinides","Pavlina Constantinides","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Pavlina Constantinides Partner Contact Info Pavlina Constantinides Partner Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus T: +357 25 800 000 F: +357 25 588 055 E: pavlina@demetriades.com Download Contact Information Practice Areas Capital Markets Corporate and M&A Corporate Restructuring and Insolvency Regulatory & Compliance Profession Advocate, Cyprus Bar, admitted 1996 Experience Pavlina deals with a wide range of corporate and commercial matters and has wide experience in corporate restructuring and formation of companies in Cyprus and abroad. Pavlina’s areas of specialisation includes stock exchange law; the formation of Cyprus public companies and their floatation on the Cyprus Stock Exchange; and drafting and advising on corporate documents, including Memoranda and Articles of Association, shareholders’ agreements and corporate finance documents. Professional Experience Associate, Chrysses Demetriades & Co. LLC 1996 - 2000 Partner, Chrysses Demetriades & Co. LLC Since 2 000 Education LLB, Exeter University 1993 LLM (International Business Legal Studies), Exeter 1994 University Languages Greek and English ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",52);arrFiles[124]=new Array(126,"people/position/partners/thomaschrist.htm","9 Feb 2009","Thomas Christodoulou","Thomas Christodoulou","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Thomas Christodoulou Partner Contact Info Thomas Christodoulou Partner Libra Chambers 8, Rigas Fereos Str. Limassol 3095 Cyprus T: +357 25 800 000 F: +357 25 342 887 E: thomas@demetriades.com Download Contact Information Practice Areas Banking Litigation Company&Commercial Litigation Personal Injury Property Litigation Profession Advocate, Cyprus Bar, admitted 2004 Experience Thomas’ main areas of practice are contract law and sale of goods, as well as tort law, including accident claims. He also has extensive experience on banking and property law. Professional Experience Associate, Chrysses Demetriades & Co. LLC Partner, Chrysses Demetriades & Co. LLC 2004 - 2008 Since 2008 Education LLB, University of Manchester 2003 Languages Greek and English ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",54);arrFiles[125]=new Array(127,"people/position/partners/_temp_607d480.htm","9 Feb 2009","Thomas Christodoulou","Thomas Christodoulou","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Thomas Christodoulou Partner Contact Info Thomas Christodoulou Partner Libra Chambers 8, Rigas Fereos Str. Limassol 3095 Cyprus T: +357 25 800 000 F: +357 25 342 887 E: thomas@demetriades.com Download Contact Information Practice Areas Banking Litigation Company&Commercial Litigation Personal Injury Property Litigation Profession Advocate, Cyprus Bar, admitted 2004 Experience Thomas’ main areas of practice are contract law and sale of goods, as well as tort law, including accident claims. He also has extensive experience on banking and property law. Professional Experience Associate, Chrysses Demetriades & Co. LLC Partner, Chrysses Demetriades & Co. LLC 2004 - 2008 Since 2008 Education LLB, University of Manchester 2003 Languages Greek and English ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",55);arrFiles[126]=new Array(128,"people/position/partners/_temp_86efe28.htm","5 Feb 2009","Agis Agapiou","Agis Agapiou","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Agis Agapiou Partner Contact Info Agis Agapiou Partner Fortuna Court 284 Makarios III Avenue Limassol 3105 Cyprus T: +357 25 800 000 F: +357 25 588 055 E: agis@demetriades.com Download Contact Information Practice Areas Acquisition Finance Asset Finance Capital Markets Corporate and M&A Corporate Restructuring and Insolvency General Banking Property Property Finance Regulatory & Compliance Tax Profession Advocate, Cyprus Bar, admitted 1985 Experience Agis deals with commercial, company, taxation, banking and the acquisition of immovable property. He has participated and spoken in Business Seminars in Cyprus and abroad. Agis was a Member of the House of Representatives (2001 to 2006), deputy chairman of the Standing Parliamentary Committee on Institutions, Merit and the Commissioner of Administration (Ombudsman), a member of the committees on European Affairs and on Legal Affairs and he represented the House in COSAC Professional Experience Associate, Chrysses Demetriades & Co. LLC Partner, Chrysses Demetriades & Co. LLC 1985 - 1989 Since 1989 Education LLB, University of Thrace Postgraduate Diploma on Commercial Matters University of Exeter Languages Greek and English ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",56);arrFiles[127]=new Array(129,"publications/Cartel Regulation in Cyprus.pdf","16 Mar 2009","Cartel Regulation in Cyprus","","","Chrysses Demetriades & Co LLC  Cyprus  Reproduced with permission from Law Business Research. This article was first published in Getting the Deal Through ­ Cartel Regulation 2009, (published in January 2009 ­ contributing editors William Rowley QC and Martin Low QC). For further information please visit www.GettingtheDealThrough.com  Cartel regulation in Cyprus  Thomas M Keane Chr ysses Demetriades & Co LLC  Legislation and jurisdiction  1 relevant legislation What is the relevant legislation and who enforces it?  The Competition Law is criminal and civil in terms of the penalties and punishments that can be imposed. Cartels are not per se illegal, only where they have as their object or effect the prevention, restriction or distortion of competition.  3 Industry-specific offences and defences Are there any industry-specific offences and defences?  The applicable legislation in Cyprus is the Protection of Competition Law, Law 13(I)/2008 (the Competition Law), which has enacted the provisions of Council Regulation 1/2003 into domestic law, and article 81 of the EC Treaty. The Competition Law is enforced by the Committee for the Protection of Competition (CPC), which acts either on its own initiative or following a complaint received from a third party with a legitimate interest, and by industry-specific regulators such as the Telecoms Authority. The CPC, which is an independent body established by the Competition Law, comprises five members, the chairman and four other members. The CPC is appointed by a decision of the Council of Ministers following a proposal from the Ministry of Industry, Commerce & Tourism. The CPC is assisted in its enforcement of the Competition Law by the Service. The Service, which comprises the secretary (of the CPC, who is the senior officer), officers and administrative staff, totals 12 people on a full-time or contract basis who are either lawyers or economists. The role of the Service is, following instructions from the CPC, to carry out preliminary investigations of infringement of the Competition Law, carry out investigations of undertakings, examine notifications (whether of concentrations or agreements), monitor enforcement of CPC decisions and draw up relevant proposals to the CPC. The CPC has been quite active in all sectors but is particularly concerned with price-fixing cartels and monopoly practices.  2 substantive law What is the substantive law on cartels in the jurisdiction?  The Competition Law provides that the following do not fall within the provisions of section 3: · transactions of general economic interest or public monopolies; and · agreements relating to wages, terms of employment and working conditions. In addition, the CPC has enacted various block exemptions covering various sectors providing exemptions subject to the satisfaction of certain conditions. These include: · certain categories of agreements, decisions and practices in the insurance sector; · certain categories of agreements and concerted practices in the motor vehicle sector; · vertical agreements and concerted practices; · technical cooperation in the field of air transport; · agreements, decisions and concerted practices in the field of road transport; · agreements, decisions and concerted practices between liner shipping companies (consortia); · agreements between air transport undertakings concerning consultations on passenger tarriffs on scheduled air services and slot allocation at airports; · agreements, decisions and concerted practices in relation to the production or trade in agricultural products; and · liner and conferences in maritime transport.  4 Application of the law Does the law apply to individuals or corporations or both?  As regards the provisions of article 81 of the EC Treaty, please see the EU chapter. This chapter will only consider the Cyprus legislation. Section 3 of the Competition Law (which is similar to article 81 of the EC Treaty) provides that all concerted practices that have as their object or effect the prevention, restriction or distortion of competition are prohibited. Section 3(1) then goes on to list those items that are particularly considered as prohibited, namely: · direct or indirect fixing of purchase or sale prices or other trading conditions; · limiting or controlling production, distribution, technical development or investment; · sharing markets or supply sources, geographically or otherwise; · applying dissimilar conditions to equivalent transactions; and · making the conclusion of contracts subject to acceptance by other parties of supplementary obligations that by their nature or according to commercial usage have no connection with the subject matter of such contracts (tie-ins).  The Competition Law applies to individuals (acting as sole traders) and corporate entities.  5 Extraterritoriality Does the regime extend to conduct that takes place outside the jurisdiction?  The Competition Law will apply to actions outside the jurisdiction of Cyprus that have as their object or effect the prevention, restriction or distortion of competition in Cyprus. In accordance with Council Regulation 1/2003, if the CPC is to consider a cartel that may affect  1    Cyprus  trade between member states it must apply the provisions of article 81 of the EC Treaty.  6 proposals for change Are there any proposals for change to the regime?  Chrysses Demetriades & Co LLC  The investigating officers should give undertakings a reasonable time for legal advisers to arrive before the unannounced visit commences. The investigating officers have statutory power to enter the premises and can require the undertaking to halt its business or part thereof until completion of the unannounced visit. Once they have gained access, they can require anyone present to produce any documents (and in any form, electronic or otherwise), that they consider is relevant to the subject matter of the investigation. This may include letters, diaries, travel records and other documents. The investigating officers can also ask for oral explanations on the spot. The investigating officers can take copies of any document produced and ask for any electronic documents to be printed. Although there is no specific provision in the Competition Law, it is generally accepted that the investigative powers of the CPC are limited by the right against self-incrimination. Given the nature of the investigatory powers of the CPC, officers or employees of an undertaking cannot be compelled to answer oppressive or incriminating questions. A person who receives a request from the CPC to provide information must provide the information within the time limits stipulated in the request and make a full and frank disclosure, unless any rules on privilege apply. In case of an omission to provide the requested information within the specified time or intentionally or negligently providing inaccurate or misleading information, the CPC has the authority to impose a maximum fine of E85,000. In addition, the CPC may impose a fine of E17,000 for every day that the said person omits to provide the requested information. In case of an unannounced visit, any undertaking that, intentionally or negligently, shows incomplete books or professional documents, refuses to comply with a request for information by the CPC, or destroys, falsifies or withholds books or records shall be liable on conviction to a term of imprisonment not exceeding one year or a fine of up to E85,000, or both.  As new legislation has been enacted in 2008 there are no immediate plans to to introduce any amendments to the Competition Law or the regime.  Investigation  7 steps in an investigation What are the typical steps in an investigation?  The CPC, either acting on its own initiative or following a complaint, will consider the matter. If it is of the view that there is a prima facie case, it will instruct the Service to conduct an investigation. The CPC has the necessary powers to obtain the information or data that will enable the Service to carry out the investigation. At the start of the investigation, the CPC usually addresses written requests to the undertakings under investigation requesting the delivery of information so requested. The CPC must, however, clearly state the legal basis for the request, the information required, a reasonable time limit within which to provide such information and the penalties for non-compliance. The CPC is not permitted to go on a `fishing expedition \'. The CPC is under a duty to ensure adequate protection for the rights of the undertakings under investigation, in particular as to secrecy and confidentiality of the information provided and to use the information purely for the purposes of the investigation. Upon conclusion of the preliminary investigation, the Service will prepare a report and, upon a finding of a prima facie infringement, the CPC will forward a statement of objections to the undertakings concerned. The undertaking is also allowed to have full access to the case file and to the documents upon which the CPC will base its case. The formal hearing of the matter proceeds first by way of written addresses and then by way of a formal oral hearing before the CPC. While there are no formal rules of procedure for cases before the CPC, the rules followed are similar to those applied in the courts. Upon conclusion of the case, the CPC will issue a fully reasoned decision. A decision of the CPC is subject to appeal by way of recourse before the Supreme Court. The decision of the Supreme Court is final.  8 Investigative powers of the authorities What investigative powers do the authorities have?  International cooperation  9 Inter-agency cooperation Is there inter-agency cooperation? If so, what is the legal basis for, and extent of, cooperation?  There are no international agreements or inter-agency agreements in place. Cyprus is a member of the European Competition Network (ECN) and cooperates with the European Commission. It is also a member of the International Competition Network (ICN).  10 Interplay between jurisdictions How does the interplay between jurisdictions affect the investigation, prosecution and punishment of cartel activity in the jurisdiction?  The CPC can collect information necessary for the carrying out of its duties under the Competition Law by addressing a written request to this effect to natural or legal persons. If information is not provided within the specified time or the information is inaccurate or misleading the CPC may impose fines (both lump-sum and periodic penalties). The CPC may conduct unannounced visits (`dawn raids \') to the premises of undertakings in order to obtain information it needs or to follow up a written request for information. Officers of the Service of the CPC conduct these following written authorisation by the CPC. The term `premises \' includes, inter alia, business premises and vehicles of undertakings. Searches at residential premises can only be carried out upon obtaining a court order. On arrival at the premises, the investigating officers must show evidence of their identity and authorisation and hand over a notice explaining the subject matter and purpose of the unannounced visit.  The only circumstances where there may be interplay between the jurisdictions is under Council Regulation 1/2003, which may result in parallel competence on a cartel matter between two or more jurisdictions and between Cyprus and the European Commission.  11 Adjudication How is a cartel matter adjudicated?  The cartel matter is investigated and adjudicated on by the CPC.  12 Appeal process What is the appeal process?  The decision of the CPC may be appealed by way of administrative recourse action before the Supreme Court. The decision of the Supreme Court is final.  Getting the Deal Through ­ Cartel regulation 2009  2    Chrysses Demetriades & Co LLC  13 Burden of proof With which party is the burden of proof? 17 private damage claims and class actions Are private damage claims or class actions possible?  Cyprus  The burden of proof is with the party appealing the decision to the Supreme Court.  sanctions  14 Criminal sanctions What criminal sanctions are there for cartel activity? Are there maximum and minimum sanctions?  A person suffering loss as a result of the conduct of a cartel has a right of action for damages for the losses suffered as a result of the cartel conduct. The said person may apply for an injunction to stop the continuance of the cartel. There are no class action rules and procedures. Cyprus courts do not award punitive or exemplary damages. An award of damages will only be made for proven losses suffered. No damages action has yet been taken in the Cyprus courts.  18 recent fines and penalties What recent fines or other penalties are noteworthy? What is the history of fines? How many times have fines been levied? What is the maximum fine possible and how are fines calculated? What is the history of criminal sanctions against individuals?  The criminal sanctions are that any person who continues to apply an agreement that is prohibited within the meaning of section 3 or abuses its dominant position within the meaning of section 6 in contravention of a decision of the CPC that orders termination of the agreement or the abuse, shall commit a criminal offence punishable with imprisonment of up to one year or with a pecuniary penalty, or both. Any person who, knowingly and for the purpose of misleading the CPC, furnishes false or inaccurate or deficient information or withholds true information shall commit a criminal offence punishable with imprisonment of up to one year or with a pecuniary penalty, or both.  15 Civil and administrative sanctions What civil or administrative sanctions are there for cartel activity?  In recent times the CPC has been more willing to impose deterrent fines and not just nominal fines. The CPC has the power to impose a fine of up to 10 per cent of the turnover of the undertaking. The CPC will, however, take into account the level of cooperation of the undertakings concerned. Thus far, there have been no instances of pursuing criminal sanctions against either natural or legal persons.  sanctions  19 sentencing guidelines Do sentencing guidelines exist?  The CPC may impose the following sanctions: · order or recommend the undertaking or trade association to terminate within a fixed time the infringement and avoid any repetition of it in the future or, if the infringement was terminated before the decision of the CPC, may make a finding of reconnaissance; · if the infringement continues, a fine of up to E17,000 for every day the infringement continues; · a fine of up to 10 per cent of the undertakings \' turnover in the year in which the infringement took place or of the year that immediately preceded the infringement; and · interim measures on such terms that under the circumstances the CPC deems, either or its own motion or on the application of a concerned party. The following conditions need to be satisfied: · a reasonably strong prima facie case of infringement; · it is a matter of urgency; and · there is a serious risk of an irreparable damage to the interests of the person lodging the application or to the public interest. The imposition of pecuniary penalties is subject to limitation periods. The CPC is deprived of its power to impose pecuniary sanctions for infringements of the provisions of the Competition Law if it does not exercise this power within five years. The time limit begins from the date the infringement took place or, where the infringement continues or is repeated, from the date the infringement ended. The time limits are interrupted with the commencement of the investigation by the CPC.  16 Civil and administrative sanctions Where possible sanctions for cartel activity include criminal and civil or administrative sanctions, can they be pursued in respect of the same conduct? If not, how is the choice of which sanction to pursue made?  There are no sentencing guidelines in place.  20 sentencing guidelines and the adjudicator Are sentencing guidelines binding on the adjudicator?  See question 19.  21 Leniency and immunity programmes Is there a leniency or immunity programme?  There is an immunity and leniency programme (the programme) that outlines the policy and procedures involved in applying for immunity from fines and reduction of fines in cartel cases. However, nothing in the programme affects the discretion of the CPC in the exercise of its functions.  22 Elements of a leniency or immunity programme What are the basic elements of a leniency or immunity programme?  Sanctions for cartel activity can be civil and criminal and such sanctions can be pursued for the same activity. The CPC takes the decision on which sanctions to pursue.  Subject to the requirements set out below, the CPC will grant immunity if the applicant is the first to come forward and submit evidence that, in the CPC \'s view, may enable it to find an infringement in connection with an alleged cartel distorting competition (section 3 of the Law). The requirements are: · the applicant must come forward before the CPC has gathered sufficient evidence to reach a preliminary (prima facie) finding that there has been an infringement of section 3 of the Law; · the applicant must take effective steps, to be agreed with the CPC, to terminate its participation in the illegal activity; · the applicant must do nothing to alert its former associates that it has applied for immunity under this programme; · the applicant must not have coerced another undertaking to participate in the illegal activity and must not have acted as the instigator or have played the lead role in the illegal activity (in this  www.gettingthedealthrough.com  3    Cyprus  instance, the applicant may be eligible to benefit from a reduction of any fine set out below); and throughout the course of the CPC \'s investigation and the hearing proceedings, the applicant must provide complete and timely cooperation. In particular, the applicant must: · reveal any and all infringements under the Competition Law in which it may have been involved; · provide full, frank and truthful disclosure of all the evidence and information known or available to it under its control, including all documentary and other records, wherever located, relating to the offences under investigation with no misrepresentation of any material facts; and · cooperate fully, on a continuous basis and expeditiously throughout the investigation and the hearing stage.  26 Confidentiality  Chrysses Demetriades & Co LLC  What confidentiality is afforded to the leniency or immunity applicant and any other cooperating party?  ·  Any written statement made to the CPC in the context of the programme forms part of the CPC \'s file. It may not be disclosed or used for any other purpose than the enforcement of the Competition Law. However, the fact that an undertaking cooperated with the CPC during proceedings will be indicated in any decision so as to explain the reason for the immunity or reduction of the fine. Even after the decision of the CPC is issued confidentiality is protected through a specific provision in the Competition Law.  27 successful leniency or immunity applicant What is needed to be a successful leniency or immunity applicant?  It should be noted that an undertaking must make full disclosure after the undertaking has been reminded of its privilege against selfincrimination. This provision ensures that if an undertaking fails to comply with the terms of immunity, the CPC can use any information already submitted.  reduction  See question 22.  28 plea bargains Does the enforcement agency have the authority to enter into a `plea bargain \' or a binding resolution to resolve liability and penalty for alleged cartel activity?  If the immunity programme conditions are not met, an undertaking may be eligible to qualify for a reduction of a fine if it provides information of significant added value which contributes significantly to the finding of an infringement. In addition, the applicant must terminate its involvement in the infringement being investigated, according to terms and conditions that will be set by the CPC. The CPC may also take into account the extent and continuity of any cooperation provided by the undertaking following the date of its submission. Reduction of a fine is as follows: · first applicant: 50 to 70 per cent; · second applicant: 30 to 50 per cent; and · third and subsequent applicants: up to 30 per cent. The leniency programme contains no specific provisions relating to the protection of current and former employees. However, an undertaking may choose to initiate an application on behalf of its directors, officers or any other duly authorised person. The Law contains several criminal provisions for specific acts. However, the programme does not in any way interfere with these (or any other) criminal provisions.  23 First in What is the importance of being `first in \' to cooperate?  There are no specific settlement or plea bargaining procedures provided for in the Competition Law. However, the CPC always hears mitigating arguments prior to the imposition of any penalty, as is the practice of the Cyprus criminal courts.  29 Corporate defendant and employees What is the effect of leniency or immunity granted to a corporate defendant on its employees?  The leniency and immunity will also be afforded to the officers and employees of the undertaking (see question 22).  30 Cooperation What guarantee of leniency or immunity exists if a party cooperates?  The programme is operated by the CPC, which is the relevant authority that will investigate and determine if there is an infringement and what penalties are to be imposed. Thus, while the programme does not affect the discretions of the CPC, they will largely apply the provisions of the programme.  31 Dealing with the enforcement agency What are the practical steps in dealing with the enforcement agency?  Its importance lies in the fact that being first in directly affects the level of the reduction in the fine to be imposed.  24 Going in second What is the importance of going in second? Is there an `immunity plus \' or `amnesty plus \' option?  There is no `immunity plus \' or `amnesty plus \' option. The effect of going in second is the reduction of the fine.  25 Approaching the authorities What is the best time to approach the authorities when seeking leniency or immunity?  The best time to approach the CPC seeking leniency or immunity is as soon as possible, bearing in mind the requirements mentioned in question 22. After assessing the risks, the applicant should apply no later than the launch of an investigation by the CPC.  The applicant may initially present the case through its legal advisors in hypothetical terms so as to protect its anonymity. If the requirements stated under question 22 are met, then the relevant time is that of the initial contact. If the first applicant fails to meet these requirements, a subsequent applicant can be considered for immunity. The CPC will grant immunity only to the applicant who is the first to come forward and submit evidence. As far as reduction from fine is concerned the marker will be allowed to reduction on a first-come, first-served basis. The applicant must cooperate fully, on a continuous basis and expeditiously throughout the investigation and the hearing stage. The CPC will evaluate the final position of each undertaking which filed an application for reduction of a fine at the end of the proceedings. Failure to meet any of the requirements set out in this programme at any stage of the proceedings may result in the loss of any favourable treatment.  4  Getting the Deal Through ­ Cartel regulation 2009    Chrysses Demetriades & Co LLC  32 Ongoing policy assessments and reviews Are there any ongoing or proposed leniency and immunity policy assessments or policy reviews?  Cyprus  update and trends  There are no particular developments as of late, except to say that the CPC is still vigilantly pursuing apparent cartels.  The programme is under continuous review and assessment by the CPC.  Defending a case  33 representation May counsel represent employees under investigation as well as the corporation? Do individuals require independent legal advice or can counsel represent corporation employees? When should a present or past employee be advised to seek independent legal advice?  35 payment of legal costs May a corporation pay the legal costs of and penalties imposed on its employees?  An undertaking can pay the legal costs and fines of its officers and employees.  36 Getting the fine down What is the optimal way in which to get the fine down?  Legal counsel can act for the undertaking as well as its employees and officers. There is no requirement for separate legal representation.  34 Multiple corporate defendants May counsel represent multiple corporate defendants?  The optimal way of getting the fine down is to cooperate fully and frankly with the CPC and to withdraw from the cartel.  Legal counsel may act for multiple corporate defendants provided that all such defendants agree to single representation.  Chr ysses Demetriades & Co LLC  Thomas M Keane 284 Makarios Ave For tuna Court Block B Limassol Cyprus tom@demetriades.com Tel: +357 25 800000 Fax: +357 25 587191 / 587309 www.demetriades.com  www.gettingthedealthrough.com  5    ",1505);arrFiles[128]=new Array(130,"publications/Cyprus  An ideal base for international tax planning.pdf","16 Mar 2009","Cyprus  An ideal base for international tax planning","","","Head Office Fortuna Court, 284 Makarios III Avenue, 3105 Limassol Postal Address: P.O. Box 50132, 3601 Limassol, Cyprus  CHRYS SES DEMETRIADES & CO. LLC Advocates and Legal Consultants  Telephone: +357 25 800 000 Facsimile: +357 2558 7191 or +357 2558 7309 commercial@demetriades.com http://www.demetriades.com  E-mail Address: Website:  Company Registration  242111  November 2008  Cyprus ­ An ideal base for international tax planning  Cyprus, during the last three decades has developed into a respectable and well recognised centre for the structuring and channelling of international investments into Europe as well as for investments into central and eastern European countries, the former CIS countries and other parts of the world. The main factors which have contributed to the success of Cyprus as an international business and financial centre have been the favourable and advantageous tax regime of Cyprus companies, especially when such companies are used to hold investments abroad availing of the extensive network of Double Tax Treaties, the standard of banking services and the high level of professional services offered by lawyers, accountants and other service providers. The Cyprus legal system is based on English Law and the common law and is applicable in Cyprus as it was applied in England by the High Court of Justice prior to August 1960, when Cyprus gained its independence from the Crown. The Cyprus Companies Law is almost a copy of the English Companies Act of 1948 but it has recently gone through a number of amendments for the purposes of harmonisation with EU Directives and Regulations. The fact that Cyprus Law is well understood by the international law firms and the banking sector worldwide has contributed to the success of Cyprus. The main features which make Cyprus a favourable tax regime are the low corporation tax (10%), the exemption from Cyprus Tax of any dividends payable by a Cyprus company to a non-resident shareholder as well as the extensive network of Double Tax Treaties which in most cases allow the extraction of dividends from foreign countries at low or in some cases nil withholding tax. Furthermore Cyprus Tax Regime in conjunction with the application of the Double Tax Treaties affords possibilities to extract from other countries royalties and interest at low or nil withholding tax and by application of the domestic law of Cyprus the overall tax exposure is substantially reduced or sometimes eliminated. Currently the Cyprus holding company is regarded as the best vehicle to channel investments in other countries especially in Russia, Ukraine, Central Europe and former CIS countries as well as in EU countries due to the fact that full participation exemption is offered to such holding company in Cyprus if such company holds in a foreign company at least 1% of the issued share capital of such foreign company and such foreign company \'s income is not by more than 50% passive investment income or the income of such foreign company is taxed in the foreign country at rates in excess of 5%. Cypriot companies have been used recently for listing in foreign stock exchanges, including the AIM and the London Stock Exchange, for the purpose of raising substantial capital which in turn is channelled for investment in foreign countries. Experience has shown that  article  This article was first published in the Offshore Investment Magazine and is reproduced with the permission of the publisher. For further information or to obtain copies please visit www.offshoreinvestment.com  1    the fact that Cyprus Law is based on English Companies Act has proved an advantage as investment bankers, lawyers, nominated advisors and others involved in the listings find themselves in known territory and are facing no difficulties in adopting the relevant prospectuses, information, memoranda etc. Cyprus currently has over 40 Double Tax Treaties, with various countries, which include almost all the countries of the European Union, Russia and almost all the countries of the former Soviet Union, the United States and Canada, China, India, South Africa, Singapore, Mauritius, Seychelles, Serbia and Montenegro, Thailand, Syria, Egypt etc. In all the treaties which Cyprus has, capital gains from the disposal of securities in the other contracting country, are liable to tax only in the country of residence of the person, physical or legal, who disposes such securities and if such a person is a company managed and controlled in Cyprus the disposal of such securities in the other contracting country ends up with no tax in such other country and no tax in Cyprus as no tax is imposed on gains realised on the disposal of securities. Full or substantial advantages may also result through the use of Cyprus companies with respect to taxation of dividends, interest, royalties and other types of income. Shipping profits also as a rule are taxed in the country of residence of the operator of ships thus leaving room for effective tax planning. The main advantages for tax planning through the use of Cyprus companies are:    disposal of real property in foreign countries without capital gains tax in Cyprus; exploration of inventions, patents and other intellectual property rights with reduced or no tax in foreign countries and under certain conditions with no tax in Cyprus; exemption of business profits from taxation in foreign Treaty countries under certain conditions; full exemption of shipping profits from tax in Cyprus and by application of treaties in other countries as well; exemption of profits from the provision of shipmanagement services from income tax and application of moderate tonnage tax.        Since 1963, when the Cyprus Merchant Shipping Laws were introduced, Cyprus has developed as a well respected international ship registry and there were times at which it was holding the third position worldwide with 24m tons in its registry. Cyprus at present has under its flag ships with a total tonnage of 16m tons. The number of ships flying the Cyprus flag has decreased mainly due to the embargo which Turkey, contrary to international law and in breach of its undertakings and commitments towards the European Union, continues to impose. The Cyprus ships trade all over the world without any other restrictions or limitations and the Cyprus Registry has recently been removed from any black lists in which flags of convenience are included. It is important to note that Cyprus has also developed as the largest third party shipmanagement centre of the world with some of the most important third party shipmanagement companies established on the island, mainly operating out of Limassol, managing between them about 2000 ships flying the Cyprus or foreign flags. The presence of such important shipmanagement companies on the island has contributed to the introduction of advanced know-how and expertise. Currently, the users of Cyprus entities for restructuring of their investments come from various countries of the European Union, the United States of America, Canada, Russia, India, the Arab world, Russia, Ukraine and generally from all over.  extraction of dividends from foreign countries with low or nil withholding tax in such foreign countries and in most of the cases with no tax in Cyprus; payment of dividends from Cyprus to nonresident shareholders with no tax in Cyprus; structuring of loans and group financing through the use of Cyprus companies achieving reduced or no withholding tax on interest in foreign countries but insignificant tax burden in Cyprus; exemption of capital gains realised on disposal of securities in foreign countries or in Cyprus with no Cyprus tax and in most of the cases with respect to Treaty countries with no capital gains tax in such countries either;      article  This article was first published in the Offshore Investment Magazine and is reproduced with the permission of the publisher. For further information or to obtain copies please visit www.offshoreinvestment.com  2    Cyprus foreign companies are welcome in Cyprus as they are regarded from all political parties as important contributors to the economy of the country offering substantial contribution to the revenue as well as employment opportunities and transfer of know-how and expertise to the island. The Government of Cyprus has recently established Cyprus Investment Promotion Agency (CIPA) in order to promote and attract foreign investment in Cyprus as well as the development of international business. Cyprus companies establishing offices on the island are free to employ personnel from other EU countries and, following certain procedures, they can also employ staff from third countries as well. Cyprus has a very high standard of education and ranks amongst the first countries in the world in numbers of  university graduates, compared to its population. The standards of professionalism are very high and all users of Cyprus as the basis for their operations find it easy to recruit suitable personnel in Cyprus at reasonable cost. Schools at all level of education teaching in English and other foreign languages are available thus helping expatriates who work in Cyprus for international companies to provide education to their children without the need of having them in boarding schools abroad. At present Cyprus encourages international universities to establish regional branches in Cyprus and it appears that interest has developed in this respect.  For further information, please contact: Christos Mavrellis Managing Partner christos@demetriades.com  article  Disclaimer: This document is for general guidance only and does not constitute definitive advice. We do not accept any liability to anyone who relies on the contents of this document.  © Chrysses Demetriades & Co LLC 2009. All rights reserved. Extracts may be reproduced with our prior consent, provided that the source is acknowledged.  This article was first published in the Offshore Investment Magazine and is reproduced with the permission of the publisher. For further information or to obtain copies please visit www.offshoreinvestment.com  3    ",80);arrFiles[129]=new Array(131,"publications/Cyprus Holding Company.pdf","16 Mar 2009","Cyprus Holding Company","","","Head Office Fortuna Court, 284 Makarios III Avenue, 3105 Limassol Postal Address: P.O. Box 50132, 3601 Limassol, Cyprus  CHRYS SES DEMETRIADES & CO. LLC Advocates and Legal Consultants  Telephone: +357 25 800 000 Facsimile: +357 2558 7191 or +357 2558 7309 commercial@demetriades.com http://www.demetriades.com  E-mail Address: Website:  Company Registration  242111  January 2009  Cyprus Holding Company  The term `Cyprus holding company \' has been in use in tax consultancy circles worldwide since the introduction of Cyprus \'s current tax regime in 2002, ahead of its accession to the European Union (EU) when the country aligned its laws with those of the Acquis Communautaire. Usually, the term `holding company \' when used in legal documents denotes a company that controls either through the holding of the majority of voting rights, or the right to nominate the majority of the board of directors, of another company. However, in Cyprus tax legislation, when referring to the tax treatment of the dividends received by a Cyprus company, the term holding company has a wider meaning. Subject to certain conditions, it is extended to cover not only dividends received by a Cyprus holding company from a subsidiary, but from any shareholding in a foreign company which represents more than 1% of the issued share capital of that foreign company. However, this is subject to the criteria mentioned below. Effectively, if a Cyprus company, or a foreign company which is managed and controlled in Cyprus and thus a tax resident of Cyprus, receives any dividends from another company, such dividend is free from income tax and it is also free from any withholding tax on dividends, which in Cyprus is known as special defence contribution. If that other company is a foreign company it may also be free from Cyprus income tax and special defence contribution, under certain conditions.  1  In this short article we shall not analyse the tax treatment of dividends payable by a Cyprus tax resident company to another Cyprus tax resident company or to their ultimate shareholders who are Cyprus tax residents, but focus on the tax treatment of royalties received by a Cyprus company (the holding company) from foreign companies or corporations, and also the tax treatment of any dividends which such a Cyprus holding company pays over to its non-resident shareholders, individuals or corporations. If a Cyprus holding company holds at least 1% of the share capital of a foreign company and receives any dividend from it, this dividend will not be subject to any income tax or special defence contribution in Cyprus provided that either:  no more than 50% of the profits of the foreign company that pays the dividend emanate, directly or indirectly, from passive investment income; or the foreign company \'s profits are subject to tax in the foreign country at rates in excess of 5%.    article  Of importance is the reference to direct or indirect income from passive investment. This means that the important criterion is not the character of the income received by the foreign company, which may in most cases be a dividend, but the original source of the income from subsidiaries or participations down the line, which in almost all cases, with minor exceptions, is active income.  This article was first published in the IFC Report and is reproduced with the permission of the publisher.    By application of the above provision the dividends which do not qualify for the exemption are effectively dividends from minor participation or from substantial participation in huge listed companies abroad where the holding is under 1%. Even in such cases, however, by application of the relevant treaties, exemptions may be applicable ending again in no tax or special defence contribution in Cyprus. The Cyprus tax authorities are now considering the possibility of abolishing the 1% holding requirement as well as the other criteria in order to further promote Cyprus as a centre for the structuring and administration of mutual funds. It is also very important to note that the application of double tax treaties may lead to low or even no withholding tax on dividends in the foreign country despite the fact that there will be also no tax in Cyprus on such dividends as explained above. When a Cyprus holding company owned by shareholders who are not tax residents of Cyprus declares a dividend, such dividend can be paid to these non-resident shareholders without any withholding or other tax or special defence contribution in Cyprus. When investors who are not tax residents of Cyprus (whether or not they are companies/corporations in countries which are European Economic Union members) acquire shares in a Cyprus company, which in turn acquires shares in foreign companies or corporations, they may ultimately receive dividends via the Cyprus holding company and obtain the benefits of the Cyprus double tax treaties. The Cyprus double tax treaty network is quite extensive covering over 40 countries in various parts of the world. It is also important to point out that a Cyprus holding company is not a special corporate entity from either a  corporate law or tax law perspective, but is just an ordinary company and could engage in other activities as well, including trading and generally whatever a company can do. The tax treatment of dividends as explained above is not related to the company itself but to the nature of the particular income. Other income of such a holding company not falling within the definition of dividend from the worldwide operations of a company which is a tax resident of Cyprus, is subject to corporation tax at the rate of 10%, which is the lowest corporation tax in the EU. Double tax treaties also apply with respect to such other income. In addition, unilateral relief is granted on any tax that would be payable in Cyprus on such income for any tax paid abroad on the same income, whether there is a treaty or not. The dividends which the Cyprus company may pay to its non-resident shareholders from any such other income are also tax exempt in Cyprus in the same manner as any dividends emanating from dividend income. From the above it is not surprising that the Cyprus holding company and Cyprus companies in general are regarded as the best vehicles for investment and operations in various countries. Cyprus is considered a gateway for investments by EU investors in other EU or non-EU countries, as well as for investment by non-EU investors into EU countries. The favourable tax regime coupled with the wellestablished legal system of Cyprus which is based on common law, as well as the high standards of professional services have led to the success of Cyprus as an international financial centre. Recently Cyprus companies have been listed in international stock exchanges, such as the London Stock Exchange, the Alternative Investment Market, the Frankfurt Stock Exchange, and Oslo.  For further information, please contact: Christos Mavrellis Managing Partner christos@demetriades.com  article  Disclaimer: This document is for general guidance only and does not constitute definitive advice. We do not accept any liability to anyone who relies on the contents of this document.  © Chrysses Demetriades & Co LLC 2009. All rights reserved. Extracts may be reproduced with our prior consent, provided that the source is acknowledged.  This article was first published in the IFC Report and is reproduced with the permission of the publisher.  2    ",76);arrFiles[130]=new Array(132,"publications/Cyprus Shipping in the European Union - Recent Developments.pdf","16 Mar 2009","Cyprus Shipping in the European Union - Recent Developments","","","Head Office Fortuna Court, 284 Makarios III Avenue, 3105 Limassol Postal Address: P.O. Box 50132, 3601 Limassol, Cyprus  CHRYS SES DEMETRIADES & CO. LLC Advocates and Legal Consultants  Telephone: +357 25 800 000 Facsimile: +357 2558 7191 or +357 2558 7309 commercial@demetriades.com http://www.demetriades.com  E-mail Address: Website:  Company Registration  242111  September 2007  Cyprus Shipping in the European Union - Recent Developments  Introduction  Prior to Cyprus \' Accession to the European Union on 1st May 2004, Cyprus \' Merchant Shipping Legislation underwent a screening process ensuring its proper alignment with the EU acquis. Paramount during Accession negotiations, was the Cyprus shipmangement sector, already having a strong firmly rooted presence on the island. In fact it is said, that Cyprus is one of the largest third party shipmangement centres in the world. At the start of the negotiations there were looming tax questions for the shipmanagement sector, which enjoyed a tonnage tax status similar to that of shipowners. This tax hurdle was overcome, with the negotiations with the Commission ending successfully, and the European Union amending its own model (the 1997 Guidelines) for State Aid to Maritime Transport, notably to take-on Cyprus \' unique case, offering the Tonnage Tax to the shipmanagement industry for the first time on an EU approved basis. This being said, the so-called Tonnage Tax has continued to evolve to meet the changing Shipping environment. It is not to be forgotten that the original Tonnage Tax law was a creation of the early 1960 \'s. Most recently and over the last year, it has again been the subject of review. The most likely amendments one may expect to see in the coming future will be discussed with the local shipping community. Safety standards and issues of ship registration have also figured in the EU shipping equation.  Cyprus Tonnage Tax and Shipmanagement Tax  The Tonnage Tax is calculated on the gross tonnage and year of build of a Cyprus registered vessel, and is a fixed annual charge. All profits from the operation of such vessel derived by its Owner, are exempt from Cyprus Income Tax (the corporate tax rate is currently 10%). This Law, as said, has been approved by the EU Commission. The Shipmanagement Tax, that is levied only on Cyprus-based ship managers, in derogation of Income Tax, is expressed as a fraction of the Tonnage Tax, and is calculated on the total gross tons of the fleet under management. Currently the Shipmanagement Tax, in contrast to the Tonnage Tax, is flag neutral (it applies to all vessels managed from Cyprus irrespective of flag). The dividends distributed from the profits that were subjected to either the Tonnage Tax, or the Shipmanagement Tax, are also exempt from taxation. Presently, there is discussion on extending the scope of application of the Tonnage Tax to Owners who do not fly the Cyprus flag, upon certain criteria being met. The current tax position is that, Cyprus tax resident Owners of such vessels not flying the Cyprus flag, are taxed at 10% on the profits made. The dividends are also subject to a 15% defence tax if paid to a Cyprus tax resident individual. Any amendments to Cyprus \' Tonnage Tax Law must, of course, be in line with the EU Guidelines for State Aid  article  This article was first published in the Offshore Investment Magazine and is reproduced with the permission of the publisher. For further information or to obtain copies please visit www.offshoreinvestment.com  1    to Maritime Transport. It is in fact these Guidelines which allow flag neutral schemes, as an exception, to apply to the entire fleet of an Owner established within a Member State, liable to corporate tax (in the case of Cyprus when fulfilling the  management and control  criteria for tax residency), and where the strategic and commercial management of all the vessels are carried out from within that territory. The Commission has acknowledged commercial reality, and stated that it  is aware that the income of shipowners today is obtained from the operation of ships under different flags ­ for instance - when making use of chartered vessels under foreign flags, or by making use of partner vessels within alliances.  This exception would therefore form the basis, whereby a Cyprus tax resident shipowner, may in the future be able to qualify for the Tonnage Tax, specifically for a vessel not registered in Cyprus. There is one other inter-related criteria though that has to be met: The Guidelines basically require a  Community-share requirement . This, however, does not apply to an undertaking operating at least 60% of their tonnage under a Community flag. In theory therefore, and if the Law is amended, for Cyprus this would mean that, provided the said undertaking operates at least 60% of its tonnage under a Community flag, the non-Community flag vessels could also be taxed in accordance with the Cyprus Tonnage Tax Law. There is a further exception, in that undertakings (Owners) operating less than 60% of their tonnage under a Community flag, may still qualify for the Tonnage Tax. The conditions for so qualifying, as outlined in the EU Guidelines, are that the undertaking (Owner) will have to be liable to income tax, and the Community flag tonnage maintained. The same  Community-share requirement  applies to Shipmanagement companies as well. Shipmanagement companies obviously manage a fleet composed of more than one flag, including non-Community flags, depending on the nationality of the Shipowner. Although the EU may very well impose the Communityshare as explained above, it is important to note (with some degree of confidence) that such aid may still be granted to companies committing themselves  to increasing or at least maintaining under the flag of one of  the Member States the share of tonnage that they will be operating under such flags . Lastly, vessels to qualify for tonnage tax must be  seagoing  (oil platforms are included). Although this is not expressly mentioned in Cyprus \' Tonnage Tax Law, it is a result of the said EU Guidelines. Recently the UK has amended it own Laws (The Finance Act 2005) to include such reference (of sea-going).  Safety Standards  Although shipping tends to only receive negative publicity in the aftermath of a maritime casualty, it is one of the most highly regulated industries in the world, with a mammoth of international conventions concerning safety standards and the environment. The Cyprus Maritime Administration from the late 90 \'s onwards, set-out on a campaign to improve safety standards, and improve the quality of ships entering the Register. New and stricter age requirements were introduced, as well as legislating for the deletion of vessels which were detained by Port State Control four times over the course of a twenty- four month period. As a result of these efforts, the Cyprus flag is now on the White List of the Paris Memorandum of Understanding. The EU has actively encouraged the management/ operation of vessels to be carried-out from within the EU, seen as a measure of enhancing maritime safety. Cyprus has always encouraged Cyprus flag vessels to be managed from the island, and this policy is also reflected in the Tonnage Tax Laws, which include added incentives for Owners and Managers. Community flag vessels have also recently been added, so that Managers of such vessels may also benefit from these incentives. There are a few more such issues under consideration in the new legislation to be passed. Cyprus has, for a long time, deliberated in rewarding good shipowners for owning and operating environmental-friendly constructed vessels. Proposed amendments to the Tonnage Tax Law, are likely to include the environmental categorisation of ships which operate to such standards, with the reduction in the amount of the Tonnage Tax payable.  article  This article was first published in the Offshore Investment Magazine and is reproduced with the permission of the publisher. For further information or to obtain copies please visit www.offshoreinvestment.com  2    Ship Registration  Cyprus is now recognised as a sovereign flag, as opposed to a  flag of convenience , a term which has given rise to much debate in the shipping industry over a large number of years, and which has most recently formed the background to the dispute in the Viking case (Case C-438/05), which is still ongoing. The most notable area of change in terms of ship registration, has been the opening-up of the ownership requirements for registration of ships under the Cyprus flag. Since 2004, an EU or EEA company, partnership or individual is eligible to own a Cyprus flag ship. This also extends to non-EU and EEA companies or partnerships, which are in fact controlled by EU or EEA individuals, either through a majority on the Board of Directors, or through the company \'s shareholding. This flows from the principle of Freedom of Establishment as guaranteed under EU Treaty law, and practically speaking, has added much more flexibility to shipowners in structuring their various business ventures and transactions. Such EU principles have positively affected ship registration in the EU, and have opened the doors for market participants, allowing them equal opportunity to compete in the common market.  Conclusion  Cyprus Shipping has only continued to grow since EUAccession, and the market horizon has extended for more companies to carry-on business from the island. The fiscal climate remains competitive, and at least as far as the Shipmanagement sector is concerned, this has set a European precedent. There is still room for broadening the scope of the existing legislation, all within the framework of what is permissible under EU state aid law. Chartering-in (time charter) ships, and fleet schemes (for non-EU flag vessels), are all areas that may be further developed, although presently these do not really reflect Cyprus \' shipping commercial realities. What has been seen to date, has only been positive with (i) safety standards having been improved, (ii) the Cyprus flag being elevated to a European and sovereign flag, and (iii) the gathering of more respectability by the EU Commission, Maritime Administrations, Owners and financing Banks. At the same time, however, Cyprus Shipping has retained its competitive edge.  For further information, please contact: Michael McBride Partner michael@demetriades.com Michael Papadopoulos Associate michaelp@demetriades.com  article  Disclaimer: This document is for general guidance only and does not constitute definitive advice. We do not accept any liability to anyone who relies on the contents of this document.  © Chrysses Demetriades & Co LLC 2009. All rights reserved. Extracts may be reproduced with our prior consent, provided that the source is acknowledged.  This article was first published in the Offshore Investment Magazine and is reproduced with the permission of the publisher. For further information or to obtain copies please visit www.offshoreinvestment.com  3    ",73);arrFiles[131]=new Array(133,"publications/Enforcement of Pledges and Charges.pdf","19 Jan 2009","Enforcement of Pledges and Charges.pub","","","    Head Office  Fortuna Court, 284 Makarios III Avenue, 3105 Limassol  Postal Address: P.O. Box  50132, 3601 Limassol, Cyprus  Telephone:  +357 25 800 000  Facsimile:   Email Address:  Website:  commercial@demetriades.com  http://www.demetriades.com +357 2558 7191 or  +357 2558 7309      CHRYSSES  DEMETRIADES  &  CO.  LLC  Advocates and Legal Consultants   July 2008   Enforcement of Pledges and Charges Pledge  A  pledge  is  by  its  nature  a  possessory  security  interest  and  thus  involves  the  delivery  of  possession,  actual  or  constructive.  A  security  interest  is  valid  and  enforce able  once  it  has  attached  to  the  asset  and  is  perfected.  A  security  interest  that  has  attached  is  enforceable  as  between the pledgor and pledgee. The effect of attach ment  is  that  the  security  interest  fastens  on  the  asset  so  as  to  give  the  creditor  rights  in  rem  against  the  debtor  himself,  though  not  necessarily  as  against  third  parties.  principle. Registration can affect notice.  An  exception  to  the  general  rule  is  that  in  a  dispute  between  an  equitable  and  a  legal  interest,  the  legal  interest  will  take  priority  if  certain  criteria are  satisfied,  even  if  the  legal  interest  is  created  after  the  equitable  one.  A  person  who  obtains  a  legal  interest  in  the  asset  concerned  for  valuable  consideration  and  without  no tice  of  an  earlier  equitable  interest  obtains  an  `absolute,  unqualified,  unanswerable  defence  to  that  equitable interest.  Therefore,  a  pledge,  as  a  legal  interest,  will  take  prior ity  over  an  earlier  charge  unless  the  charge  has  been  refused.   Charge  Unlike  a  pledge,  the  charge  is  a  nonpossessory  secu rity. It involves the creation of new proprietary rights in  the  creditor.  The  essence  of  a  charge  is  that  the  se cured  property  is  made  liable  for  the  repayment  of  a  debt  without  there  being  any  transfer  of  ownership  or  possession  from  the  debtor  (the   charger )  to  the  creditor  (the   chargee ).  The  debtor  retains  both  own ership and possession of the asset; the creditor obtains  neither.  Instead  the  creditor  obtains  a  new  form  of  proprietary  interest,  a  charge,  over  the  secured  prop erty.  Upon  default  by  the  debtor,  the  creditor  is  gener ally  entitled  by  the  terms  of  the  security  agreement  to  assume  possession  of  the  secured  asset,  sell  it,  and  recoup the outstanding debt from the proceeds of sale.   Registration In  order  to  be  enforceable  as  against  creditors  or  a  liq uidator  a  pledge  and  a  charge  must  be  perfected.  The  perfection  requirement  is  such  as  to  give  notice  to  the  public  of  the  existence  of  the  charge  and  is  distinct  concept from attachment.  Pursuant  to  Section  90  of  the  Cyprus  Companies  Law,  Cap 113, pledges and charges are registrable only if the  pledgor or chargor is a Cypriot company.  Charges/pledges  must  be  registered  with  the  Registrar  of  Companies  (a)  within  21  days,  if  executed  in  Cyprus,  or  (b)  within  21  days  after  the  date  on  which  a  copy  of  the  charge  could  in  due  course  of  post  and  if  dis patched  with  due  diligence  have  been  received  in  Cy prus, if executed outside Cyprus.  The  effect  of  the  registration  is  to  perfect  the  pledge/  1   briefing   Priority The  concept  that  a  person  who  obtains  a  proprietary  interest  in  an  asset  will  take  priority  over  all  subse quent  proprietary  interests  in  the  asset  is  the  basic      charge,  i.e.  to  ensure  that  they  are  not  rendered  void  against the liquidator or any creditor of the Company.    Pledges Enforcement and Procedure The  Deed  of  Pledge  will  usually  provide  for  the  circum stances  in  which  the  Pledge  and  the  security  created  thereunder  becomes  enforceable  e.g.  the  occurrence  and continuation of an event of default. A  creditor  can  look  to  the  security  for  the  purpose  of  discharging the obligations owing to it at the time of an  event  of  default.  Enforcement  under  a  pledge  is  ef fected  through  implementation  of  the  documents  de livered  under  the  pledge,  in  particular  the  instruments  of transfer and the share certificates. The  enforcement  of  the  pledge  takes  place  without  reference  to  any  other  person  or  without  the  need  for  court  order.  It  is  not  usual  or  indeed  required  to  ap point  a  receiver  or  receiver/manager  since  the  pledge  is  enforced  through  implementation  of  the  documents  delivered  under  the  pledge  (viz.  the  instruments  of  transfer  and  the  share  certificates)  which  allows  the  pledgee  or  whomever  it  nominates  to  take  ownership  of  the  pledged  shares.  However,  the  pledgee  owes  a  duty  to  act  reasonably  and  if  enforcing  by  way  of  sale  to  another  party,  owes  a  duty  to  obtain  the  best  price  possible.  A  pledgee,  however,  does  not  owe  a  duty  to  wait until conditions improve. The  best price possible   is the best price obtainable on the day of enforcement.  If  the  shares  are  listed  then  this  is  obviously  the  aver age  price  of  the  day.  In  the  case  of  a  private  company,  it  is  the  best  price  the  pledgee  could  obtain  acting  rea sonably  ­  i.e.  the  price  a  willing  buyer  is  prepared  to  pay.  If the pledgor / borrower does not agree with the price  obtained  then  it  can  be  challenged  in  the  courts,  how ever  the  pledgor  /  borrower  will  have  to  prove  the  pledgee acted unreasonably. Any  and  all  costs  incurred  in  the  enforcement  of  the  pledge  are  for  the  account  of  the  pledgor  and  are  re coverable out of the sales proceeds on enforcement.  On  enforcement,  the  pledgee  owes  a  duty  to  account  to the pledgor for any surplus realised.  It  is  not  uncommon  to  provide  for  the  appointment  of  a receiver for the purposes of enforcement.    Pledges Enforcement and Procedure Enforcement  of  charges  is  different  given  that  a  charge  is a nonpossessory security.  The  chargee \'s  rights  may  be  enforced  by  a  sale  of  the  property  usually  by  a  court  order  (even  though  most  charge  agreements  provide  for  such  sale  without  re course  to  the  courts,  it  is  not  expected  that  a  chargor  will give possession upon request).  The chargee (or the court) normally exercises these  powers  of  sale  (and  any  other  powers  given  to  the  chargee)  by  the  appointment  of  a  receiver  to  look  after the chargee \'s interests.   For further information, please contact:  Alexandros Economou  Partner  alex@demetriades.com  Chrysses Demetriades  Associate  chryssesd@demetriades.com  briefing   Disclaimer: This document is for general guiidance only and does not  constitute definitive advice.  We do not accept any liability to anyone  who relies on the contents of this document.  © Chrysses Demetriades & Co LLC 2009. All rights reserved. Extracts  may be reproduced with our prior consent, provided that the source is  acknowledged. 2     ",110);arrFiles[132]=new Array(134,"publications/Members Voluntary Liquidation of a Cypriot Company.pdf","19 Jan 2009","Members Voluntary Liquidation of a Cypriot Company.pub","","","    Head Office  Fortuna Court, 284 Makarios III Avenue, 3105 Limassol  Postal Address: P.O. Box  50132, 3601 Limassol, Cyprus  Telephone:  +357 25 800 000  Facsimile:   Email Address:  Website:  commercial@demetriades.com  http://www.demetriades.com +357 2558 7191 or  +357 2558 7309      CHRYSSES  DEMETRIADES  &  CO.  LLC  Advocates and Legal Consultants   Company Registration  242111   November 2008   Members Voluntary Liquidation of a Cypriot Company All section references in this briefing are to the Compa nies Law, Cap. 113, unless otherwise stated.  (Section 266 (2)(a)).  Conduct of Liquidation The  liquidator  should  be  appointed  by  the  Company  in  general  meeting.  On  his  appointment  the  Directors  powers cease unless their continuance is sanctioned by  the  general  meeting  or  by  the  liquidator  (Section  268  (1) and (2)).  Within  14  days  of  his  appointment  the  liquidator  should:    Putting the Company into Liquidation The  Directors  of  the  Company  or,  in  the  case  of  a  com pany  having  more  than  two  directors,  the  majority  of  the  directors,  must  make  a  statutory  declaration  to  the  effect that they have made a full inquiry into the affairs  of  the  Company,  and  that  having  so  done  they  have  formed  the  opinion  that  the  Company  will  be  able  to  pay  its  debts  in  full  within  such  period  not  exceeding  twelve  months  from  the  commencement  of  the  wind ing up as may be specified in the declaration. This must  be  made  within  five  weeks  immediately  preceding  the  date  of  the  passing  of  the  Special  Resolution  to  volun tarily  wind  up  the  Company  and  be  delivered  to  the  Registrar  of  Companies  for  registration  before  that  date  and  the  Statement  must  embody  a  Statement  of  the  Company \'s  assets  and  liabilities  as  at  the  latest  practicable  date  before  the  making  of  the  Declaration  (Section 266 (1) and (2)).  The Company must pass a Special Resolution in general  meeting that it be wound up voluntarily (Section 261(1) (b)).  The  winding  up  is  deemed  to  commence  at  that  time (Section 263).  Notice  of  the  resolution  for  voluntary  winding  up  shall  within  14  days  after  the  passing  of  the  resolution  be  advertised in the official gazette. (Section 262 (1)).  The  Directors  Statutory  Declaration  of  Solvency  must  be  sent  to  the  Registrar  of  Companies  for  registration  before  the  passing  of  the  resolution  for  winding  up. 1   Publish  a  notice  of  his  appointment  in  the  Ga zette; Form No. C.41 (Section 288 (1)).  Deliver  to  the  Registrar  a  note  of  his  appoint ment form No.C.41 (Section 288 (1)).    The  Company  will  cease  business  from  the  commence ment  of  the  winding  up  except  in  so  far  as  required  for  its beneficial winding up (Section 264).  Provided  that  the  corporate  state  and  corporate  pow ers  of  the  Company  shall  notwithstanding  anything  to  the  contrary  in  its  articles,  continue  until  it  is  dissolved  (Section 264).  No  transfer  of  shares  unless  to  or  with  the  sanction  of  the liquidator or alterations in the members status may  take  place  after  the  commencement  of  the  winding  up  (Section 265).  If the winding up continues for more than one year, the  liquidator must call a general meeting at the end of the  first  year  (or  within  three  months  thereof)  and  lay  be fore  the  meeting  an  account  of  his  acts  and  dealings   briefing      and  of  the  conduct  of  the  winding  up  during  the  year  (Section 272).  If  the  liquidator  is  of  the  view  that  the  Company  is  un able  to  pay  its  debts  in  full,  the  procedure  in  Section  271  is  to  be  followed  and  the  winding  up  will  be  con verted into a creditors voluntary winding up.  Where  the  whole  or  part  of  the  business  of  the  Com pany  which  is  being  wound  up  is  to  be  transferred  or  sold  to  another  company  the  liquidator  may,  with  the  sanction  of  Special  Resolution  of  the  Company  receive  in compensation or part compensation for a transferor  sale, shares, policies or other like interests in the trans feree  company  for  distribution  among  the  members  of  the transferor company (Section 270).  Where  a  member  does  not  vote  in  favour  of  such  a  Special Resolution as is referred to in 2.7 above he may  express his dissent from it in writing within 7 days after  the  passing  of  the  Resolution,  requiring  the  liquidator  either  to  abstain  from  carrying  up  the  Resolution  into  effect  or  to  purchase  his  interest  in  the  Company  at  a  price, to be determined by agreement or by arbitration  (Section 270 (3)).   The  meeting  should  be  called  on  at  least  one  months  notice  by  advertisement  in  the  Gazette,  specifying  its  time,  place  and  object  (Section  273 (2)).  The  liquidator  should  lay  his  accounts  before  the  meeting  and  give  an  explanation  of  them  (Section  273 (1)). If this remuneration has not been decided  upon  by  this  time,  it  should  be  decided  upon  then  (Section 273 (1)).  Within  one  week  after  the  holding  of  the  meeting  the liquidator shall:    Send  to  the  Registrar  of  Companies  a  copy  of the accounts, and  Make  a  return  to  the  Registrar  of  Compa nies  notifying  him  of  the  holding  of  the  meeting  (or  that  the  meeting  was  duly  sum moned  but  that  no  quorum  was  present)  and of its date (Section 273 (3)).    Termination of Windingup As  soon  as  the  Company \'s  affairs  are  fully  wound  up,  the  liquidator  shall  make  up  an  account  of  the  liquidation  and  call  a  general  meeting  of  the  com pany (Section 273 (1)).   The  Company  is  deemed  to  be  dissolved  on  the  expiration  of  3  months  from  the  registration  of  the  said  return  with  the  Registrar  of  Companies  (Section 373 (4)).   For further information, please contact:  Chris Georghiades  Partner  chris@demetriades.com  Michaela Hadjihambi  Associate  michaela@demetriades.com  briefing   Disclaimer: This document is for general guidance only and does not  constitute definitive advice.  We do not accept any liability to anyone  who relies on the contents of this document.  © Chrysses Demetriades & Co LLC 2009. All rights reserved. Extracts  may be reproduced with our prior consent, provided that the source is  acknowledged. 2     ",155);arrFiles[133]=new Array(135,"publications/Pledge of Shares under Cyprus Law.pdf","19 Jan 2009","Pledge of Shares under Cyprus Law.pub","","","    Head Office  Fortuna Court, 284 Makarios III Avenue, 3105 Limassol  Postal Address: P.O. Box  50132, 3601 Limassol, Cyprus  Telephone:  +357 25 800 000  Facsimile:   Email Address:  Website:  commercial@demetriades.com  http://www.demetriades.com +357 2558 7191 or  +357 2558 7309      CHRYSSES  DEMETRIADES  &  CO.  LLC  Advocates and Legal Consultants   January 2008   Pledge of Shares under Cyprus Law Introduction The  purpose  of  this  memo  is  to  answer  general  queries  relating  to  the  execution  of  pledge  of  shares  under  Cyprus Law.  involves  the  delivery  of  possession,  actual  or  construc tive.  In  the  case  of  a  pledge  of  shares,  this  will  involve  the delivery to the pledgee of :    Effectiveness and Validity  In  order  to  be  valid  and  enforceable  a  Cyprus  shares  pledge must:      share  certificates  in  respect  of  the  shares  pledged; and  blank undated executed instruments of transfer.   In addition, the following should also be delivered:    be made in writing;  be signed by the pledgor and the pledgee; and  be signed in the presence of two witnesses each  having contractual capacity.   letters  of  resignation  from  the  directors  and  secretary;  irrevocable proxy and power of attorney; and  letter of undertaking signed by the directors and  secretary.     In  addition,  to  be  enforceable  the  perfection  require ments  set  forth  in  s.138  of  the  Contract  Law,  Cap.149,  need to be satisfied, namely:    Date  of  effectiveness  of  pledge  of  Cyprus  shares  A  security  interest  is  valid  and  enforceable  once  it  has  attached to the asset and is perfected.  A  security  interest  that  has  attached  is  enforceable  as  between the pledgor and pledgee. The effect of attach ment  is  that  the  security  interest  fastens  on  the  asset  so  as  to  give  the  creditor  rights  in  rem  against  the  debtor  himself,  though  not  necessarily  as  against  third  parties.  In  the  case  of  pledge  of  shares  this  involves  delivery  of  possession,  actual  or  constructive  as  men tioned above.  However,  in  order  to  be  enforceable  as  against  credi tors  or  a  liquidator  a  pledge  must  be  perfected.  The  perfection  requirement  is  such  as  to  give  notice  to  the 1   notice  of  pledge  together  with  a  certified  copy  of  the  deed  of  pledge  needs  to  be  given  by  the  pledgee to the company whose shares are being  pledged;  a  memorandum  of  pledge  is  entered  in  the  reg ister  of  members  of  the  company  whose  shares  are  being  pledged  in  respect  of  the  shares  pledged; and  a  secretarial  certificate  is  issued  confirming  that  a  memorandum  of  pledge  has  been  entered  in  the  register  of  members  of  the  company  whose  shares are being pledged.     briefing   A  pledge  is  in  its  nature  a  possessory  security  and  thus      public  of  the  existence  of  the  charge  and  is  distinct  concept from attachment.  Therefore,  a  pledge,  as  a  legal  interest,  will  take  prior ity  over  an  earlier  charge  unless  the  charge  has  been  refused.   Charges  must  be  registered  with  the  Registrar  of  Com panies  (a)  within  21  days,  if  executed  in  Cyprus,  or  (b)  within  21  days  after  the  date  on  which  a  copy  of  the  charge  could  in  due  course  of  post  and  if  dispatched  with  due  diligence  have  been  received  in  Cyprus,  if  executed outside Cyprus.  The  effect  of  the  registration  is  to  perfect  the  charge,  i.e.  to  ensure  that  the  charge  is  not  rendered  void  against the liquidator or any creditor of the Company.    Registration of pledge of Cyprus shares  Pursuant  to  Section  90  of  the  Cyprus  Companies  Law,  Cap  113,  if  the  pledgor  is  a  Cypriot  company  share  pledge agreements are registrable charges.   For further information, please contact:  Chris Georghiades  Partner  chris@demetriades.com  Michaela Hadjihambi  Associate  michaela@demetriades.com  briefing   Disclaimer: This document is for general guidance only and does not  constitute definitive advice.  We do not accept any liability to anyone  who relies on the contents of this document.  © Chrysses Demetriades & Co LLC 2009. All rights reserved. Extracts  may be reproduced with our prior consent, provided that the source is  acknowledged. 2     ",119);arrFiles[134]=new Array(136,"publications/Summary of Income tax, Capital Gains tax and Defence tax as from 1.1.2008.pdf","16 Mar 2009","Summary of Income tax, Capital Gains tax and Defence tax as from 1.1.2008","","","Head Office Fortuna Court, 284 Makarios III Avenue, 3105 Limassol Postal Address: P.O. Box 50132, 3601 Limassol, Cyprus  CHRYS SES DEMETRIADES & CO. LLC Advocates and Legal Consultants  Telephone: +357 25 800 000 Facsimile: +357 2558 7191 or +357 2558 7309 commercial@demetriades.com  E-mail Address: Website:  http://www.demetriades.com  Company Registration  242111  January 2008  Summary of Income tax, Capital Gains tax and Defence tax  Income Tax and Capital Gains Tax  1. 2. The Capital Gains tax rate is 20%. Capital Gains is imposed only on immovable property situated in Cyprus or shares in a company owning immovable property in Cyprus. The Corporate tax rate is 10%. If a Cyprus company is managed and controlled from outside Cyprus (majority of directors are non-resident) no corporate tax is payable in Cyprus. The company will be deemed to be taxable unless application for exemption is made. Income tax rates are: Income (EURO) 0 ­ 19.500 19.501 ­ 28.000 28.001 ­ 36.300 36.301 and over Rate (%) 0 20 25 30  3.    Any salary earned for services rendered outside Cyprus for a period in excess of 90 days p.a. to a non-resident employer or at the permanent establishment overseas of a resident employer is not taxable. Non-Cypriots taking up employment in Cyprus are entitled to a tax free amount for the first three years of their employment of 20% of their salary with a maximum of 8.543 (C£5000,00) p.a.    briefing  4.  Pension from overseas employment of a Cyprus resident person is taxed at the flat rate of 5% on amounts in excess of 3.417 (C£ 2000,00) p.a.  1    5.  Bank interest and dividends received are not subject to income tax if earned by a natural person resident in Cyprus but are subject to defense tax at 10% and 15% respectively. For companies, only 50% of the interest received is tax exempt. Interest earned by financial institutions (banks etc) or companies in their ordinary course of business is considered as trading income and thus the whole amount is subject to corporate tax. Dividends received by a company are exempted from corporate and defense tax.  6.  Profits of a permanent establishment overseas are except from tax provide the income of the permanent establishment is not by more than 50% investment income and the tax paid overseas is not substantially lower than the Cyprus tax. Losses of such permanent establishment are set off against other profits and to the extents that are not relieved / set off are carried forward.  7. 8.  Profit from the disposal of securities is tax free. Tax losses are carried forward and set off against future profits unless:  Within a three year period there is a change in the ownership of the shares of the company and substantial change in the nature of the company \'s activities; or At any time from the substantial reduction of the company \'s activities and before any material reactivation of such activities there is a change in the ownership of the shares of the company.    Defense Tax  1. Every person (natural) resident of Cyprus pays defense tax on:    Dividends at 15% (received or deemed to have been received) Interest received 10%. Gross rent reduced by 25% at 3%.  If the total income of a person including interest and dividends does not exceed 11.960 (C£7000,00) p.a., defense tax suffered in excess of 3% is refundable. 2. Companies  Dividend received by a resident company from another resident company is exempt from the payment of defense tax on such dividends. Dividend received by a resident company or a non-resident company having a permanent establishment in Cyprus from a non-resident company in which it holds more than 1% of its share capital is exempted. The exemption will not apply if:     The income of the dividend paying overseas company is by more than 50% investment income; and The tax on the income of the overseas company is substantially less than the Cyprus tax (less than 5%).  briefing    Book-profits less corporate tax must be distributed within two years from the year in which they were earned by way of dividend otherwise 70% of such profits will be deemed to have been distributed and the defense tax must be paid on behalf of the tax resident shareholders. This does not apply to companies whose shareholders are non-tax resident.  2    For further information, please contact: Achilleas Emilianou Chief Financial Officer emilianou@demetriades.com  briefing  Disclaimer: This document is for general guidance only and does not constitute definitive advice. We do not accept any liability to anyone who relies on the contents of this document.  3  © Chrysses Demetriades & Co LLC 2009. All rights reserved. Extracts may be reproduced with our prior consent, provided that the source is acknowledged.    ",80);arrFiles[135]=new Array(137,"_temp_36fb008.htm","6 May 2009","Cyprus Lawyers in Cyprus Law Firm ,Chrysses Demetriades & Co. LLC","Cyprus Law firms,Cyprus Lawyers , Cyprus law,Chrysses Demetriades,advocates, solicitors, law firm, legal services, legal practice, legal advice, legal advisers, banking law, commercial law, company law, corporate law, employment law,finance law,insurance","Cyprus law firm with expert Cyprus lawyers and European lawyers offering the best legal services.Chrysses Demetriades is a leading Cyprus law firm providing legal advice and corporate services.","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | Welcome to Chrysses Demetriades Chrysses Demetriades is one of the largest law firm in Cyprus and the firm of choice for many leading financial institutions, corporations, professional firms and individuals. We are a leader in the practice of law, with a legacy built upon more than sixty years of collective achievement and excellence. We have the knowledge, resources and commitment to address the most complex legal issues and to serve all our clients’ business needs. Cyprus Law firms,Cyprus law firm,Cyprus Law Firm ,Cyprus lawyers cyprus lawyers Cyprus Lawyers , Cyprus law,Chrysses Demetriades, Cyproservus, Cyprus, Cypriot, Cyprian, European, Europe, top tier, lawyers, lawyer, law, legal, advocates, solicitors, barristers, law firm, legal services, legal service provider, legal practice, legal advice, legal advisers, acquisitions, administration, admiralty, arbitration, banking law, bankruptcy, capital markets, commercial law, commercial, company law, competition law, competition, construction, copyright, corporate finance, corporate law, corporate, derivatives, dispute resolution, employment law, employment, energy, environment, environmental law, EU law, european law, finance law, finance, infrastructure law, infrastructure, insolvency law, insolvency, insurance law, insurance, intellectual property law, intellectual property, joint ventures, liquidation, litigation law, litigation, M&A, mergers, patent, planning law, planning, privacy, private client, project finance, property, real estate, regulatory, restructuring law, restructuri Latest News cyprus lawyers cyprus law firm cyprus law firm cyprus law firm cyprus law firm cyprus lawyers cyprus lawyers ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",49);arrFiles[136]=new Array(138,"_temp_3745008.htm","4 May 2009","Latest News","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | NEWS Latest News Year: ....... 2009 2008 All Years All Years The Czech Republic and Cyprus sign New Tax Treaty 28 Apr, 200 9 ......................................................................................................................................................................................................... Cyprus to be removed from Russian Tax Blacklist 27 Apr, 200 9 ......................................................................................................................................................................................................... Bank Deposit Guarantee to be raised to €100,000 26 Apr, 200 9 ......................................................................................................................................................................................................... Chrysses Demetriades launches new Website 26 Jan, 200 9 ......................................................................................................................................................................................................... Chrysses Demetriades converts to an LLC 1 Jan, 2009 ......................................................................................................................................................................................................... New Memorandum of Understanding on Banking Supervision between the Cyprus and Ukraine 19 Dec, 2008 ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",56);arrFiles[137]=new Array(139,"_temp_38dbfb0.htm","6 May 2009","Latest News","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | NEWS Latest News Year: ....... 2009 2008 All Years All Years The Czech Republic and Cyprus sign New Tax Treaty 28 Apr, 200 9 ......................................................................................................................................................................................................... Cyprus to be removed from Russian Tax Blacklist 27 Apr, 200 9 ......................................................................................................................................................................................................... Bank Deposit Guarantee to be raised to €100,000 26 Apr, 200 9 ......................................................................................................................................................................................................... Chrysses Demetriades launches new Website 26 Jan, 200 9 ......................................................................................................................................................................................................... Chrysses Demetriades converts to an LLC 1 Jan, 2009 ......................................................................................................................................................................................................... New Memorandum of Understanding on Banking Supervision between the Cyprus and Ukraine 19 Dec, 2008 ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",56);arrFiles[138]=new Array(140,"_temp_3e40478.htm","6 May 2009","Latest News","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | NEWS Latest News Year: ....... 2009 2008 All Years All Years The Czech Republic and Cyprus sign New Tax Treaty 28 Apr, 200 9 ......................................................................................................................................................................................................... Cyprus to be removed from Russian Tax Blacklist 27 Apr, 200 9 ......................................................................................................................................................................................................... Bank Deposit Guarantee to be raised to €100,000 26 Apr, 200 9 ......................................................................................................................................................................................................... Chrysses Demetriades launches new Website 26 Jan, 200 9 ......................................................................................................................................................................................................... Chrysses Demetriades converts to an LLC 1 Jan, 2009 ......................................................................................................................................................................................................... New Memorandum of Understanding on Banking Supervision between the Cyprus and Ukraine 19 Dec, 2008 ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",56);arrFiles[139]=new Array(141,"_temp_669a008.htm","6 May 2009","Latest News","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | NEWS Latest News Year: ....... 2009 2008 All Years All Years The Czech Republic and Cyprus sign New Tax Treaty 28 Apr, 200 9 ......................................................................................................................................................................................................... Cyprus to be removed from Russian Tax Blacklist 27 Apr, 200 9 ......................................................................................................................................................................................................... Bank Deposit Guarantee to be raised to €100,000 26 Apr, 200 9 ......................................................................................................................................................................................................... Chrysses Demetriades launches new Website 26 Jan, 200 9 ......................................................................................................................................................................................................... Chrysses Demetriades converts to an LLC 1 Jan, 2009 ......................................................................................................................................................................................................... New Memorandum of Understanding on Banking Supervision between the Cyprus and Ukraine 19 Dec, 2008 ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",56);arrFiles[140]=new Array(142,"news/news1006.htm","6 May 2009","The Czech Republic and Cyprus sign New Tax Treaty ","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | NEWS Latest News Year: ....... 2009 2008 All Years The Czech Republic and Cyprus sign New Tax Treaty 28 Apr, 2009 The Czech Republic and Cyprus signed a tax treaty in Nicosia on April 28. Czech Ambassador in Nicosia Jan Bondy and Cypriot Minister of Finance Charliaos Stavrakis signed the treaty on behalf of their governments. The agreement replaces the previous agreement between Cyprus and the former Czechoslovakia. Charliaos Stavrakis said the agreement would encourage investment and the development of commercial and financial relations between Cyprus and the Czech Republic. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",49);arrFiles[141]=new Array(143,"news/_temp_3a0ffe8.htm","6 May 2009","Cyprus to be removed from Russian Tax Blacklist","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | NEWS Latest News Year: ....... 2009 2008 All Years The Czech Republic and Cyprus sign New Tax Treaty 28 Apr, 2009 The Czech Republic and Cyprus signed a tax treaty in Nicosia on April 28. Czech Ambassador in Nicosia Jan Bondy and Cypriot Minister of Finance Charliaos Stavrakis signed the treaty on behalf of their governments. The agreement replaces the previous agreement between Cyprus and the former Czechoslovakia. Charliaos Stavrakis said the agreement would encourage investment and the development of commercial and financial relations between Cyprus and the Czech Republic. ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",50);arrFiles[142]=new Array(144,"people/_temp_3b82008.htm","19 May 2009","Our People","","","Your browser does not support script CHRYSSES DEMETRIADES & CO LLC Home | Partner Login | Contact Us | PEOPLE BY DEPARTMENT Corporate/Commercial Shipping Litigation BY POSITION Litigation Amanda Cacoyanni Litigation Partner Andreas Charalambous Litigation Partner Charis Agapiou Litigation Associate Demetris L. Araouzos Litigation Partner Evi Chatzipapa Litigation Associate George Christodoulou Litigation Partner John Christodoulou Litigation Partner Katia Kakoulli Litigation Partner Marios Ayiomamitis Litigation Associate Roulla Iasonos Litigation Associate Skevi Roussou Litigation Associate Stala Margoni Litigation Associate Thomas Christodoulou Litigation Partner ©2009 Chrysses Demetriades & Co. LLC All rights reserved. | Sitemap | Legal notices | Rss ",92);