G&P LLC
  • Home
  • Company Profile
  • Practice Areas
  • People
  • News
  • Contact Us
  • +357 22889000

The need for substance

Home / Blog Archive / News / The need for substance
January 14, 2018
News
191 Comments

As a result of recent developments, the importance of companies to establish substance in order to operate and benefit from their tax residence in Cyprus has become more evident.

Lack of substance may not only mean losing benefits derived under tax treaties and EU directives but also such companies may be denied the right to operate bank accounts in Cyprus.

Central Bank of Cyprus

The Central Bank of Cyprus has on 14th June 2018 issued and sent to all banking institutions operating in Cyprus a circular against opening or continuing bank accounts for companies which do not meet certain criteria and are considered “shell companies”.

The circular adopts the following definition for “shell” companies.

The term “shell company” refers to a non-publicly traded, limited liability company (LLC) or any other business entity that fulfils any one or more of the following criteria: –

  • has no physical presence in its country of domicile (other than mailing address);
  • has no established economic activity, little to no independent economic value and no documentary evidence to the contrary;
  • is registered in a jurisdiction in which companies are not required to file independently audited financial statements; or
  • has a tax residence in a jurisdiction recognised as a “tax haven” or has no tax residence.

“Physical presence” is construed as a meaningful mind and management located within a country. The presence of a third person such as a lawyer, an accountant or a service provider, acting merely as an agent of the company or providing nominee services including secretarial duties does not constitute physical presence. Also lack of employed personnel (including the nominee presence of one single person as a staff number) is construed as lack of physical presence.

These restrictions do not necessarily apply to holding companies which own investments in shares, intangible or other assets, including real estate or ships, companies undertaking group financing activities or acting as group treasurer or companies established to facilitate currency trades, asset transfers or corporate mergers, and substantiated information is provided about their ultimate beneficial owners.

Banks may opt to engage in a business relationship with a shell-company client but must be able to justify their decision.

The above guidelines will be incorporated into the Central Bank’s Anti-Money Laundering directive.

Other tax implications

Furthermore, tax authorities around the world are becoming increasingly assertive and sophisticated and are ready to challenge what they perceive to be abusive structures and arrangements. With increasing transparency and automatic exchange of information Cypriot companies which do not have real substance run tax risks, such as: –

  • having their Cyprus tax residency status questioned;
  • losing the benefits of Cyprus tax residence; and
  • becoming liable to tax elsewhere.

A company lacking sufficient management may be entirely disregarded by foreign tax authorities, running the risk that – in addition to any taxes payable by the company in Cyprus- its income is imputed to the beneficial owners in their own country and taxed there.

Substance and ways to enhance this

The key factor of substance is sufficiency of management which means having adequate corporate governance arrangements and directors with the skills, knowledge and experience to run the business, who can prove that important business decisions are taken in Cyprus. They must spend adequate time on the business of the company and must have real decision-making powers. They must not be directed by company shareholders, but rather should act independently in the interests of the company.

The existence of an office in Cyprus, facilities and employees can be a key to enhancing substance. The operation of bank accounts, accounting and other functions should take place in Cyprus.

Themis Business Centre

Themis Professional Services Limited maintains a modern fully equipped business centre at the same building as offices at which office space, secretarial support, conference room facilities etc are available either for both long term and limited use.

Share
Previous Post
Complex Commercial Litigation Publication
Next Post
The new General Data Protection Regulation

Comments (191)

  1. 검증사이트
    January 14, 2018

    I was wondering if you ever thought of changing the page layout of your blog?

    Its very well written; I love what youve got to say.

    But maybe you could a little more in the way of content so people could connect
    with it better. Youve got an awful lot of text for only having 1 or
    two pictures. Maybe you could space it out better?

  2. zIdnqLpRNl
    January 14, 2018

    pfRoCUqTyV

  3. RichardDub
    January 14, 2018

    очень интересно но чичего не понятно
    _________________
    Казино с минимальным депозитом 1 гривна

  4. RichardDub
    January 14, 2018

    Интересный пост
    _________________
    Реклама казино украина

  5. RichardDub
    January 14, 2018

    Спасибо, давно искал
    _________________
    Гральні автомати безкоштовно книжки

  6. Haroldsoant
    January 14, 2018

    как попасть на гидру

  7. CharlesVoith
    January 14, 2018

    Доставка алкоголя якутск

  8. CharlesVoith
    January 14, 2018

    Доставка алкоголя якутск

  9. AlvaroVob
    January 14, 2018

    ссылка на даркнет

  10. CharlesVoith
    January 14, 2018

    Доставка алкоголя якутск

  11. DariusRow
    January 14, 2018

    Интересная новость
    _________________
    1xSlots Casino

  12. DariusRow
    January 14, 2018

    не работает
    _________________
    1xSlots Casino

  13. CharlesVoith
    January 14, 2018

    Доставка алкоголя якутск

  14. CharlesHek
    January 14, 2018

    “I was excited to discover this site. I wanted to thank you for ones time for this particularly fantastic read!! I definitely liked every bit of it and i also have you book-marked to see new information in your site.”
    דירות דיסקרטיות בצפון

  15. CharlesHek
    January 14, 2018

    “Nice post. I learn something new and challenging on blogs I stumbleupon every day. It’s always helpful to read through content from other authors and practice something from their web sites.”
    דירות דיסקרטיות בקריות

  16. CharlesHek
    January 14, 2018

    “I’m more than happy to discover this web site. I want to to thank you for ones time for this particularly fantastic read!! I definitely liked every little bit of it and I have you bookmarked to see new stuff in your website.”
    דירות דיסקרטיות בבת ים

  17. CharlesHek
    January 14, 2018

    “Greetings! Very useful advice within this article! It’s the little changes which will make the biggest changes. Many thanks for sharing!”
    https://israelnightclub.com/apartments/דירות-דיסקרטיות/

  18. Douglastig
    January 14, 2018

    это все можно купить в москве.

  19. נערת ליווי בצפון
    January 14, 2018

    “I have to thank you for the efforts you’ve put in penning this blog. I really hope to view the same high-grade blog posts from you in the future as well. In fact, your creative writing abilities has encouraged me to get my very own blog now ;)”
    <a href="https:דירה דיסקרטית בחיפה

  20. StuartDraby
    January 14, 2018

    http://sckolnik.ru/

  21. StevenMak
    January 14, 2018

    Riobet casino

  22. EmeryFonee
    January 14, 2018

    “Nice post. I learn something totally new and challenging on sites I stumbleupon on a daily basis. It’s always helpful to read content from other authors and practice something from other sites.”
    https://romantik69.co.il/נערות-ליווי-ברמלה/

  23. Emanuelalast
    January 14, 2018

    Доставка алкоголя якутск

  24. EmeryFonee
    January 14, 2018

    “Nice post. I learn something new and challenging on blogs I stumbleupon on a daily basis. It will always be interesting to read through articles from other authors and use something from their websites.”
    נערות ליווי במרכז

  25. EmeryFonee
    January 14, 2018

    “Nice post. I learn something new and challenging on sites I stumbleupon on a daily basis. It’s always exciting to read articles from other writers and use a little something from their web sites.”
    נערות ליווי בגבעתיים

  26. EmeryFonee
    January 14, 2018

    “Can I just say what a relief to discover an individual who truly understands what they are talking about on the internet. You certainly understand how to bring an issue to light and make it important. More and more people need to read this and understand this side of the story. It’s surprising you aren’t more popular because you most certainly have the gift.”
    https://romantik69.co.il/נערות-ליווי-במרכז/

  27. Emanuelalast
    January 14, 2018

    Доставка алкоголя якутск

  28. EmeryFonee
    January 14, 2018

    “Everything is very open with a clear explanation of the challenges. It was really informative. Your website is extremely helpful. Many thanks for sharing!”
    https://romantik69.co.il/נערות-ליווי-ברמלה/

  29. EmeryFonee
    January 14, 2018

    “I’m pretty pleased to find this great site. I wanted to thank you for ones time just for this wonderful read!! I definitely loved every bit of it and i also have you book-marked to look at new things on your web site.”
    https://romantik69.co.il/נערות-ליווי-בראשון-לציון/

  30. EmeryFonee
    January 14, 2018

    “When I initially left a comment I appear to have clicked on the -Notify me when new comments are added- checkbox and from now on whenever a comment is added I receive 4 emails with the exact same comment. Is there a way you are able to remove me from that service? Thanks!”
    https://romantik69.co.il/נערות-ליווי-ברמלה/

  31. EmeryFonee
    January 14, 2018

    “Greetings! Very useful advice in this particular post! It is the little changes that will make the biggest changes. Many thanks for sharing!”
    https://romantik69.co.il/שירותי-ליווי/

  32. EmeryFonee
    January 14, 2018

    “Greetings! Very helpful advice in this particular article! It’s the little changes that produce the greatest changes. Thanks a lot for sharing!”
    https://romantik69.co.il/נערות-ליווי-באשדוד/

  33. EmeryFonee
    January 14, 2018

    “I’m pretty pleased to uncover this great site. I wanted to thank you for ones time for this fantastic read!! I definitely loved every little bit of it and I have you book marked to look at new information on your blog.”
    https://romantik69.co.il/נערות-ליווי-בתל-אביב/

  34. Williammen
    January 14, 2018

    In any case, the standards of profitable news-casting haven’t been willing of sooner than this weighty network index. Google in actuality thinks usually take the look and meat of articles, particularly as a component of its XML. Great news-casting is tied in with being straightforward and as destroy headed as could be expected.

    An eye to what talk over with do you think the Google XML sitemap creeps, lists, and distributes visitor place soothe from CNN, BBC, Techcrunch, The Divider High road Logbook and others in its muster items?

    my blog

  35. EmeryFonee
    January 14, 2018

    “Itís hard to find knowledgeable people about this subject, however, you sound like you know what youíre talking about! Thanks”
    נערת ליווי פרטית

  36. EmeryFonee
    January 14, 2018

    “Greetings! Very useful advice in this particular post! It’s the little changes that produce the biggest changes. Thanks for sharing!”
    https://romantik69.co.il/נערות-ליווי-ברמלה/

  37. EmeryFonee
    January 14, 2018

    “Right here is the right website for anybody who hopes to find out about this topic. You know so much its almost hard to argue with you (not that I actually will need toÖHaHa). You definitely put a new spin on a subject that has been discussed for many years. Excellent stuff, just excellent!”
    https://romantik69.co.il/נערות-ליווי-בגבעתיים/

  38. Anthonysiree
    January 14, 2018

    https://myhram.ru/p414342790-pravoslavnyj-napolnyj-yaschik.html

  39. Johnymen
    January 14, 2018

    This exploration researches whether vacillating sexism impacts people’s examination of what is accessories and esteemed dating conduct, as these insights may add to the propagation of customary dating contents. 200 seventeen college understudies from the Midwestern Common States interpret a sensuous location stereotypic, gender bar stereotypic, or populist hetero dating vignette. Members made decisions of courtesy, affability, and vigour independently on the side of the geezer and lady on the date.

    Around and large, sexual orientation stereotypic dates were assessed most decidedly, unwavering with dead and buried stint recommending that dating practices stay gendered. Proof of the prohibitive fancy of the valiant sex set-up vocation was acquired. Men in populist and counter-stereotypic dating situations were assessed contrarily as far as ardour, wherewithal, and suitability, suitably conceivably encountering backfire impacts.

    about us

  40. Felixdog
    January 14, 2018

    viagra cialis natural alternative to viagra viagra alternative

  41. MitchelMup
    January 14, 2018

    Михаил Почекай

  42. Kevinsceve
    January 14, 2018

    “When I originally left a comment I seem to have clicked the -Notify me when new comments are added- checkbox and from now on each time a comment is added I recieve four emails with the exact same comment. Is there an easy method you are able to remove me from that service? Thank you!”
    נערות ליווי בחיפה

  43. BrandonCrype
    January 14, 2018

    “I’m extremely pleased to uncover this great site. I wanted to thank you for ones time just for this wonderful read!! I definitely enjoyed every bit of it and I have you saved to fav to see new information in your site.”
    נערות ליווי בחיפה

  44. Thomasvashy
    January 14, 2018

    cheap viagra viagra cialis sildenafil 50 mg

  45. JosephMop
    January 14, 2018

    программы лояльности банков VISA и MasterCard

  46. Kevinsceve
    January 14, 2018

    “The next time I read a blog, I hope that it does not disappoint me just as much as this particular one. I mean, Yes, it was my choice to read through, nonetheless I truly believed you’d have something helpful to say. All I hear is a bunch of complaining about something that you could possibly fix if you were not too busy looking for attention.”
    https://israelnightclub.com/apartments/%D7%93%D7%99%D7%A8%D7%95%D7%AA-%D7%93%D7%99%D7%A1%D7%A7%D7%A8%D7%98%D7%99%D7%95%D7%AA-%D7%91%D7%99%D7%A8%D7%95%D7%A9%D7%9C%D7%99%D7%9D/

  47. BrandonCrype
    January 14, 2018

    “Howdy! I just would like to offer you a huge thumbs up for the excellent information you’ve got here on this post. I will be coming back to your blog for more soon.”
    https://israelnightclub.com/apartments/%D7%93%D7%99%D7%A8%D7%95%D7%AA-%D7%93%D7%99%D7%A1%D7%A7%D7%A8%D7%98%D7%99%D7%95%D7%AA-%D7%91%D7%91%D7%AA-%D7%99%D7%9D/

  48. DanielDiz
    January 14, 2018

    cialis viagra sildenafil 100mg prix cialis ou viagra quel est le meilleur

  49. Caseyfindy
    January 14, 2018

    https://lottoalotto.com/

  50. AustinBog
    January 14, 2018

    https://joycasinoofficial.site/

  51. DouglasSen
    January 14, 2018

    Where to study music in the UK?
    Studying abroad is a complex and expensive business: the cost of a year can vary from hundreds of thousands to one and a half million rubles per year. However, there are many grants and scholarships available, some of them covering up to 100% of the tuition costs. You can learn about the subtleties of preparing a portfolio for admission and receiving scholarships at the exhibition of British education “Study UK: Discover You”. We advise you on which educational institutions you should pay attention to.

    BIMM (British & Irish Modern Music Institute)
    The music industry in miniature .Britain’s most prestigious school of contemporary music. It teaches not only how to play a musical instrument well, but also how to interact with the industry. Among the directions — vocals, playing instruments, music business, production and songwriting (it is taught, for a moment, vocalist Lamb).

    On the territory of the Institute there are several rehearsal bases and small studios: young musicians gather groups, record demos and organize concerts without leaving the walls of their native University, and student journalists publish LDN magazine, where they talk about their colleagues and interview masters from big show business. Senior colleagues (ranging from Chuck D to Brian may) also visit students, telling them about the intricacies of their work and leaving Souvenirs: in one of the halls, for example, you can admire an autographed Niall Rogers guitar. In General, there is a whole model of the music industry-and the model is quite working. As a result, bimm alumni include George Ezra, Tom Odell, Izzy Bizu, and the Cure drummer Jason Cooper. Royal Academy of Music. The oldest Conservatory in the United Kingdom, under the personal patronage of Her Majesty, will celebrate its bicentenary in 2022. The list of graduates and alumni is no less impressive: among others, Annie Lennox from Eurythmics and Elton John studied here (for authenticity, a couple of scenes of “Rocketman” were filmed in the Royal Academy

    how to write argumentative essay conclusion homework help how to write essay ielts

  52. MichaelBeeri
    January 14, 2018

    Studying abroad is a complex and expensive business: the cost of a year can vary from hundreds of thousands to one and a half million rubles per year. However, there are many grants and scholarships available, some of them covering up to 100% of the tuition costs. You can learn about the subtleties of preparing a portfolio for admission and receiving scholarships at the exhibition of British education “Study UK: Discover You”. We advise you on which educational institutions you should pay attention to.

    BIMM (British & Irish Modern Music Institute)
    The music industry in miniature .Britain’s most prestigious school of contemporary music. It teaches not only how to play a musical instrument well, but also how to interact with the industry. Among the directions — vocals, playing instruments, music business, production and songwriting (it is taught, for a moment, vocalist Lamb).

    On the territory of the Institute there are several rehearsal bases and small studios: young musicians gather groups, record demos and organize concerts without leaving the walls of their native University, and student journalists publish LDN magazine, where they talk about their colleagues and interview masters from big show business. Senior colleagues (ranging from Chuck D to Brian may) also visit students, telling them about the intricacies of their work and leaving Souvenirs: in one of the halls, for example, you can admire an autographed Niall Rogers guitar. In General, there is a whole model of the music industry-and the model is quite working. As a result, bimm alumni include George Ezra, Tom Odell, Izzy Bizu, and the Cure drummer Jason Cooper. Royal Academy of Music. The oldest Conservatory in the United Kingdom, under the personal patronage of Her Majesty, will celebrate its bicentenary in 2022. The list of graduates and alumni is no less impressive: among others, Annie Lennox from Eurythmics and Elton John studied here (for authenticity, a couple of scenes of “Rocketman” were filmed in the Royal Academy

    how to write an essay question write my college essay for me write essay comparing two books

  53. Raymondabode
    January 14, 2018

    Learn several foreign languages

    It’s nice to come to Italy and say “Buongiorno!” passing waiter. And then catch the admiring glances of those with whom you came. Is not it? But it has long been known that learning foreign languages contributes to the development of a good memory. It’s also very interesting! So why not take advantage of this?

    These are effective methods for training memory. But there is also something interesting. Memory is inextricably linked to proper and good brain function. This means that stimulating its work allows you to improve memory:

    It has been proven that regular sports activities increase brain activity and improve memory;
    No to gray days! It is well remembered that that does not fit into the framework of everyday life. Try to change the environment, add bright colors, go to the store on a new path … It is not necessary to radically change your life. Just add something new to your daily routine, and your brain will work with renewed vigor;
    Add new habits. For example, tidying up your desk in the morning is a great start to a productive day!
    Meditation, relaxation make the brain switch, relax. This means that he will perform new tasks with renewed vigor;
    Music has a magical effect on our brain. It has been proven that people who practice music have better memory and analytical skills;
    Teamwork. Brainstorms have proven their effectiveness more than once. And now scientists have proven that the decisions made in the team were more accurate and faster. They attribute this to the fact that information is easier to perceive and assimilate during communication. Therefore, solve problems together!
    The brain assimilates and sorts information while we sleep. So don’t ignore this process.
    Conclusion

    This is just a small part of the effective techniques for developing memory. But simple reading will not work. Apply these techniques. Remember, only 50% of the result depends on the doctor, and the remaining 50% on the patient. Without working on yourself, you will never reach the top.
    Figure 1. Sample structure of coursework
    The above structure can only serve as a guide. When giving the assignment to write a term paper, the teacher usually shows a sample of drawing up a plan, explains which sections should be contained in it.
    How to write the introduction of a term paper correctly

    The introduction is what is always read. If the main part of the commission (and even the leader, if he is not very conscientious) can skim through, then the first pages of the text will certainly receive close attention. As the title implies, this section serves to introduce readers to the course of the matter, to briefly describe the research. The introduction consists of typical parts:
    Relevance of the topic. You need to explain why you chose this particular topic, why it should be considered. The arguments presented depend significantly on the direction of the research – it can be either the novelty of the topic (“in connection with active changes in this area”), or its controversial nature (when one large scientific school expresses one opinion, and another – another), or practical significance. For historical topics, it is necessary to establish a connection with the present, to trace what the events of the past are affecting now, to draw parallels.
    Objective. A goal is what you want to achieve as a result of your research. For undergraduate coursework, the goal may be to “learn” something, or “systematize knowledge” about something. In senior years, the work is more practical in nature, and the goals change – “to formulate recommendations for improvement”, “to develop a project”, “to identify ways to improve efficiency.”
    Work tasks are a kind of “steps” to achieve the goal. If the goal of the work is one, then there are several tasks. Their number should correspond to the number of paragraphs in the work plan. Each item in the table of contents is a separate task.
    Dated using verbs – “analyze”, “consider”, “characterize”, “describe”, “classify”, “reveal” and others.

    work for essay writing service help me write a paper sample essay describing service ad leadership qualities

  54. BrandonJet
    January 14, 2018

    https://moscowzoo.ru/pro/forum/forum12/topic599/messages/?PAGEN_2=10

  55. BrandonJet
    January 14, 2018

    http://rideshareindustrynews.com/why-do-gay-apps-struggle-to-stop-catfish/

  56. BrandonJet
    January 14, 2018

    http://bouvier-freres.com/component/k2/item/1-make-that-idea-your-life?start=46460

  57. BrandonJet
    January 14, 2018

    http://prirodnaya-apteka.ru/component/k2/item/1-all-features/1-all-features?start=70220

  58. BrandonJet
    January 14, 2018

    http://olvil.sk/news/blog-category/item/14-do-what-you-like?start=58470

  59. BrandonJet
    January 14, 2018

    https://foro.gandia.org/member.php?action=profile&uid=6209

  60. BrandonJet
    January 14, 2018

    https://floridainshoreangler.com/component/k2/item/1-many-web-sites-still-in-their-infancy?start=65240

  61. BrandonJet
    January 14, 2018

    https://myqueencoffee.com/san-pham/may-pha-ca-phe-ladetina/

  62. BrandonJet
    January 14, 2018

    https://whenallissaid.com/2017/02/18/170/

  63. BrandonJet
    January 14, 2018

    https://www.iranresanak.com/index.php/news/blog-item?start=126170

  64. BrandonJet
    January 14, 2018

    https://www.badarabs.com/user/NewsFropy/blog

  65. BrandonJet
    January 14, 2018

    https://insurance-news.online/health-insurance-plans/

  66. BrandonJet
    January 14, 2018

    http://thebostonpost.com/site/single/44

  67. BrandonJet
    January 14, 2018

    https://www.leftoflansing.com/2019/02/21/first-podcast-is-posted-yay/

  68. BrandonJet
    January 14, 2018

    https://www.gym-access.com/trop-manger-soir/

  69. BrandonJet
    January 14, 2018

    https://www.ingomashesu.com/crew-gee-akalumba-fye-pro-by-kb/

  70. BrandonJet
    January 14, 2018

    http://www.squina.com/zh/products/natural-skincare/article/28/341-%D0%BA%E2%80%93%D0%8A%D0%82-%E2%80%A0Z%E2%80%BA%D1%9C

  71. BrandonJet
    January 14, 2018

    http://veikkauspiste.com/forum/tiedotteet-ohjeet-ja-saannot/a-a-to-e/

  72. BrandonJet
    January 14, 2018

    http://classiiidealers.com/cgi-bin/bbs61x/sadbpublic.pl/md/read/id/3383

  73. BrandonJet
    January 14, 2018

    http://trackmuseum.ru/visitors/forum/forum1/topic23290/

  74. BrandonJet
    January 14, 2018

    http://www.jwconsult2005.com/guestbook/language/chpage%3D5page%3D4page%3D4page%3D3page%3D5page%3D3page%3D4/page/2/

  75. BrandonJet
    January 14, 2018

    https://www.hardchess.com/index.php/forum/sub-test-category-3/307

  76. Jameshem
    January 14, 2018

    Работа в Перекрёстке Уфа

  77. BrandonJet
    January 14, 2018

    https://shotsports.com/features/comment-page-269/

  78. BrandonJet
    January 14, 2018

    https://www.amtelphonesystems.com/allworx-phone-system/connect_731_png_front

  79. LonniePoums
    January 14, 2018

    https://vulcan-online.net/

  80. BrandonJet
    January 14, 2018

    http://samburuassembly.go.ke/index.php/forum/web/84119-imids?start=672

  81. BrandonJet
    January 14, 2018

    http://squina.com/products/natural-health-food/article/33/406-/

  82. BrandonJet
    January 14, 2018

    https://www.lyricsvyrics.com/main-tera-kaun-hoon-song-lyrics-bhumika-g-sahil-a/

  83. BrandonJet
    January 14, 2018

    https://petrsika.cz/2-2/

  84. BrandonJet
    January 14, 2018

    https://hungryforhealthyfood.com/healthy-chocolade-cake/

  85. BrandonJet
    January 14, 2018

    http://citiesproject.org/uncategorized/hello-world/

  86. BrandonJet
    January 14, 2018

    http://www.strategicfinancelimited.com/index.php/en/component/k2/item/1-what-we-do?limit=10&start=107980

  87. BrandonJet
    January 14, 2018

    https://ngg.ng/i-dont-know-who-pogba-is-real-madrid-president-perez-says/

  88. BrandonJet
    January 14, 2018

    http://channel.pixnet.net/sport/photo/album/pic/287184438

  89. BrandonJet
    January 14, 2018

    http://www.customcarland.com/2007/11/19/pc-car-games/

  90. BrandonJet
    January 14, 2018

    https://autofunia.com/news/best-new-cars-and-trucks-for-college-grads/

  91. BrandonJet
    January 14, 2018

    http://forum.naronanews.com/showthread.php?tid=75881

  92. BrandonJet
    January 14, 2018

    https://www.tsenovik.ru/communication/forum/forum2/topic97/?PAGEN_1=86

  93. BrandonJet
    January 14, 2018

    https://www.bowlinginmuenchen.de/component/k2/item/16-investigationes-lectores.html?start=3390

  94. BrandonJet
    January 14, 2018

    http://www.sfportal.hu/somnolence-rovid-sci-fi-film-7890.scifi/zz0c33991f

  95. Steamboat Sotheby's International Realty
    January 14, 2018

    Right here is the perfect webpage for everyone who would like to understand this topic.
    You understand so much its almost hard to argue with you (not that
    I personally would want to…HaHa). You definitely put a fresh spin on a
    subject that’s been discussed for ages. Wonderful
    stuff, just wonderful!

    Also visit my blog … Steamboat Sotheby’s International Realty

  96. Trung tam tieng Duc
    January 14, 2018

    Please let me know if you’re looking for a article writer for your weblog.
    You have some really good articles and I feel I would be a good asset.
    If you ever want to take some of the load off, I’d absolutely love to write
    some articles for your blog in exchange for a link back
    to mine. Please send me an email if interested. Cheers!

  97. Rogertap
    January 14, 2018

    алиэкспресс

  98. JacobgaM
    January 14, 2018

    This 50-hour intensive is designed for anyone who wishes to deepen their understanding of Ayurveda, and easily improve eating, Yoga and self care routines in a targeted way. Yogrishi, Dr. Gayatri Kalia (PhD and MD Ayurveda) and Yog Sundari will provide you with a range of yogic tools – both on and off the mat – to support your journey towards a healthy immune system, balanced mood and improved emotional wellbeing. You’ll even get hands-on in the kitchen and find ways to cook for you and your loved ones’ Doshas with ease! Diversity in Yoga is important to us, and we want to make this programs truly accessible to you if cost is a barrier to your presence. Please ask us about our Scholarships. https://akhandayoga.com/ This 50-hour intensive is designed for anyone who wishes to deepen their understanding of Ayurveda, and easily improve eating, Yoga and self care routines in a targeted way. Yogrishi, Dr. Gayatri Kalia (PhD and MD Ayurveda) and Yog Sundari will provide you with a range of yogic tools – both on and off the mat – to support your journey towards a healthy immune system, balanced mood and improved emotional wellbeing. You’ll even get hands-on in the kitchen and find ways to cook for you and your loved ones’ Doshas with ease! Diversity in Yoga is important to us, and we want to make this programs truly accessible to you if cost is a barrier to your presence. Please ask us about our Scholarships.

  99. DannyZib
    January 14, 2018

    sailing yacht charter turkey https://european-sailing.com/rent-yachts-turkey

  100. DustinDes
    January 14, 2018

    стабилизатор напряжения на весь дом https://msk-stabilizator.ru/cat.php?cat=privatehouse

  101. Hectoroxife
    January 14, 2018

    https://bushweedo.com

  102. Michaelget
    January 14, 2018

    https://cbdacbd.com/alabama/

  103. StevenChigo
    January 14, 2018

    https://comradelinks.com/seo-strategies-for-staying-at-the-top/

  104. Chrisriz
    January 14, 2018

    поднять дом

  105. Chrisriz
    January 14, 2018

    передвинуть дом красноярск

  106. BobbyNus
    January 14, 2018

    Ремонт фундамента Красноярск

  107. RobertAdose
    January 14, 2018

    заработок на криптовалюте

  108. BobbyNus
    January 14, 2018

    Поднять дом Красноярск

  109. RobertAdose
    January 14, 2018

    заработок на стейкинге

  110. BobbyNus
    January 14, 2018

    Ремонт фундамента Красноярск

  111. RobertAdose
    January 14, 2018

    Стейкинг

  112. BobbyNus
    January 14, 2018

    Поднять дом Красноярск

  113. BobbyNus
    January 14, 2018

    Ремонт фундамента Красноярск

  114. Изучение библии
    January 14, 2018

    Изучение библии

  115. BobbyNus
    January 14, 2018

    Ремонт фундамента Красноярск

  116. Josephdaw
    January 14, 2018

    ремонт фундамента новокузнецк

  117. BobbyNus
    January 14, 2018

    Поднять дом Красноярск

  118. BobbyNus
    January 14, 2018

    Ремонт фундамента Красноярск

  119. SteveGluri
    January 14, 2018

    http://anti-orange.com.ua/2021/03/eksklyuzivnaya-ofisnaya-mebel-s-unikalnymi-resheniyami/

  120. BobbyNus
    January 14, 2018

    Поднять дом Красноярск

  121. BobbyNus
    January 14, 2018

    Ремонт фундамента Красноярск

  122. Danieltap
    January 14, 2018

    “Greetings! Very helpful advice within this article! It is the little changes which will make the greatest changes. Many thanks for sharing!”
    דירות דיסקרטיות באשדוד

  123. Larryfum
    January 14, 2018

    “Good write-up. I absolutely love this site. Keep writing!
    ”
    דירות דיסקרטיות בבת ים

  124. RobertECOLF
    January 14, 2018

    “This is the right site for everyone who hopes to understand this topic. You realize a whole lot its almost hard to argue with you (not that I actually will need toÖHaHa). You certainly put a fresh spin on a topic that’s been written about for a long time. Wonderful stuff, just excellent!”
    דירות דיסקרטיות באשקלון

  125. RobertLam
    January 14, 2018

    “This is the perfect web site for anybody who hopes to find out about this topic. You understand so much its almost tough to argue with you (not that I actually will need toÖHaHa). You definitely put a fresh spin on a topic which has been discussed for many years. Excellent stuff, just excellent!”
    דירות דיסקרטיות במרכז

  126. RobertLam
    January 14, 2018

    “The very next time I read a blog, I hope that it doesn’t disappoint me just as much as this one. I mean, I know it was my choice to read, nonetheless I actually believed you would have something useful to talk about. All I hear is a bunch of whining about something that you can fix if you were not too busy searching for attention.”
    דירות דיסקרטיות במרכז

  127. HelenReoke
    January 14, 2018

    https://yandex.ru/?77 Яндекс поисковая сеть

  128. BobbyNus
    January 14, 2018

    Ремонт фундамента Красноярск

  129. Изучение библии
    January 14, 2018

    Продам дом Красноярск

  130. BobbyNus
    January 14, 2018

    Ремонт фундамента Красноярск

  131. Ремонт фундамента Новокузнецк
    January 14, 2018

    замена венцов новокузнецк

  132. BobbyNus
    January 14, 2018

    Ремонт фундамента Красноярск

  133. бюро переводов
    January 14, 2018

    Переводчик новокузнецк

  134. CqtkXyYuSZfMgj
    January 14, 2018

    HDNMjYyuRaFxWTLs

  135. BobbyNus
    January 14, 2018

    Поднять дом Красноярск

  136. BobbyNus
    January 14, 2018

    Ремонт фундамента Красноярск

  137. Chrisriz
    January 14, 2018

    Поднять дом Красноярск

  138. BobbyNus
    January 14, 2018

    Ремонт фундамента Красноярск

  139. Amadoaccek
    January 14, 2018

    Доставка алкоголя якутск

  140. BobbyNus
    January 14, 2018

    Поднять дом Красноярск

  141. BobbyNus
    January 14, 2018

    Ремонт фундамента Красноярск

  142. JamesSlate
    January 14, 2018

    https://travelgadgetssitez.tumblr.com/

  143. BobbyNus
    January 14, 2018

    Поднять дом Красноярск

  144. BerryLog
    January 14, 2018

    https://mostcuriousuk.tumblr.com/

  145. BerryLog
    January 14, 2018

    https://teamsubmarine.tumblr.com/

  146. BerryLog
    January 14, 2018

    https://renebertin.tumblr.com/

  147. BobbyNus
    January 14, 2018

    Ремонт фундамента Красноярск

  148. ApptelKam
    January 14, 2018

    Одновременно с этим существует и другая сторона формирования и организации высказывания.

  149. ApptelKam
    January 14, 2018

    Одновременно с этим существует и другая сторона формирования и организации высказывания.

  150. ApptelKam
    January 14, 2018

    Одновременно с этим существует и другая сторона формирования и организации высказывания.

  151. BobbyNus
    January 14, 2018

    Поднять дом Красноярск

  152. Chrisriz
    January 14, 2018

    Поднять дом Красноярск

  153. BobbyNus
    January 14, 2018

    Поднять дом Красноярск

  154. ApptelKam
    January 14, 2018

    Одновременно с этим существует и другая сторона формирования и организации высказывания.

  155. ApptelKam
    January 14, 2018

    Одновременно с этим существует и другая сторона формирования и организации высказывания.

  156. ApptelKam
    January 14, 2018

    Одновременно с этим существует и другая сторона формирования и организации высказывания.

  157. BobbyNus
    January 14, 2018

    Ремонт фундамента Красноярск

  158. бюро переводов
    January 14, 2018

    Переводчик новокузнецк

  159. BobbyNus
    January 14, 2018

    Поднять дом Красноярск

  160. BobbyNus
    January 14, 2018

    Ремонт фундамента Красноярск

  161. AAbiaqf
    January 14, 2018

    http://bit.ly/2EGH9IM

  162. AAmlkmg
    January 14, 2018

    http://bit.ly/2EGH9IM

  163. BobbyNus
    January 14, 2018

    Ремонт фундамента Красноярск

  164. Danieltap
    January 14, 2018

    “Greetings! Very helpful advice within this post! It’s the little changes that will make the most important changes. Thanks for sharing!”
    חברת ניקיון משרדים בתל אביב

  165. BobbyNus
    January 14, 2018

    Ремонт фундамента Красноярск

  166. AAgfxpn
    January 14, 2018

    http://bit.ly/2EGH9IM

  167. AAsroeg
    January 14, 2018

    http://bit.ly/2EGH9IM

  168. BobbyNus
    January 14, 2018

    Поднять дом Красноярск

  169. Ремонт фундамента Новокузнецк
    January 14, 2018

    замена венцов новокузнецк

  170. Amadoaccek
    January 14, 2018

    Доставка алкоголя якутск

  171. Andrewchoib
    January 14, 2018

    Стейкинг

  172. Andrewchoib
    January 14, 2018

    заработок на криптовалюте

  173. Chrisriz
    January 14, 2018

    Ремонт фундамента Красноярск

  174. Andrewchoib
    January 14, 2018

    заработок на криптовалюте

  175. BobbyNus
    January 14, 2018

    Поднять дом Красноярск

  176. url
    January 14, 2018

    url

  177. Andrewchoib
    January 14, 2018

    Стейкинг

  178. Andrewchoib
    January 14, 2018

    Стейкинг

  179. Andrewchoib
    January 14, 2018

    заработок на стейкинге криптовалют

  180. Andrewchoib
    January 14, 2018

    заработок на криптовалюте

  181. BobbyNus
    January 14, 2018

    Ремонт фундамента Красноярск

  182. бюро переводов
    January 14, 2018

    Переводчик новокузнецк

  183. BobbyNus
    January 14, 2018

    Ремонт фундамента Красноярск

  184. Williamagecy
    January 14, 2018

    http://dmoon.ru/catalog/V

  185. бюро переводов
    January 14, 2018

    Переводчик новокузнецк

  186. BobbyNus
    January 14, 2018

    Ремонт фундамента Красноярск

  187. бюро переводов
    January 14, 2018

    Переводчик новокузнецк

  188. Замена венцов Новокузнецк
    January 14, 2018

    замена венцов новокузнецк

  189. Daviddom
    January 14, 2018

    https://1kzn.ru/

  190. бюро переводов
    January 14, 2018

    Переводчик новокузнецк

  191. BobbyNus
    January 14, 2018

    Ремонт фундамента Красноярск

Leave a Reply - Cancel reply

Your email address will not be published.

Copyright Georgiades & Pelides LLC © 2020. All Rights Reserved

  • Affiliated Company: Themis Professional Services Limited
  • Legal Disclaimer
  • Home
  • Company Profile
  • Practice Areas
  • People
  • News
  • Contact Us