Cyprus| Cyprus |
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| legislation | The Companies Ordinance | |||
| type of companies | IBC | |||
| min. number of directors | 1 | |||
| local director/registered agent | NO / YES | |||
| corporate director allowed | YES | |||
| min. number of shareholders | 1 | |||
| bearer shares | NO | |||
| paid up capital | YES | |||
| accounting | YES | |||
| audit | YES | |||
| tax on income | YES (depends on source of income) | |||
| public register | YES | |||