This paper outlines the context of the introduction of income tax to the Colony of Cyprus in 1941, just after the commencement of World War II, and it reviews some of the technical provisions contained in the income tax legislation. In addition, this paper argues that the 1941 legislation had a number of important political, social and economic consequences which, until now, have been largely unresearched. However, additional investigation needs to be undertaken in this area before a comprehensive narrative can be finalised.
Cyprus, income tax history, accountancy profession
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