How this material is produced
Editorial standards
This site publishes technical positions on tax and corporate structuring. That is material people act on, so the rules it is written to are set out here rather than assumed.
The standards
- Primary sources only. Rates, thresholds and statutory positions cite Cyprus legislation, the Cyprus Tax Department, OECD instruments or EU directives. Competitor material and commercial summaries are never cited as authority, whatever they were used to check.
- Every page carries a review date. The date is shown at the top beside the answer and again at the foot, so a claim never travels without it. A figure quoted from this site without its date should be treated as unverified.
- Every page carries a review trigger. Each entry records, in its metadata, the event that would make it out of date: a rate change, an amended threshold, new OECD guidance. That is what schedules the next review rather than an arbitrary interval.
- Uncertainty is stated, not rounded away. Where a position depends on facts a reader has not supplied, the page sets out what it turns on instead of asserting an answer. Where a figure is a best case, it is labelled as such next to the figure.
- No outcome is promised. Nothing here predicts how a tax authority will treat a structure. Doviandi is a licensed fiduciary firm, and assurances about audits, rulings or acceptance are outside what any adviser can honestly give.
- Drafts are marked as drafts. Material awaiting final review by an adviser says so on the page, is excluded from the sitemap and the machine index, and carries a noindex directive until it has been reviewed.
What the build enforces
Most of the above is checked automatically rather than left to discipline. The publishing pipeline refuses to produce a page that breaks these rules, and the audit refuses to pass a build that breaks the rest.
| Condition | Result |
|---|---|
| A page without a review date, review trigger or short answer | fails the build |
| A short answer longer than 60 words | fails the build |
| An em dash anywhere in the metadata | fails the build |
| An internal link pointing at nothing | fails the audit |
| A structured-data reference that resolves to no node | fails the audit |
| An imported document altered from its source | fails the audit |
| A page not yet reviewed by an adviser | excluded from sitemap, llms.txt and IndexNow |
Who is accountable
Technical positions are set and reviewed by Chris Parpas, Managing Director at Doviandi, BFP FCA ICPAC. The firm is a licensed administrative service provider regulated by the Institute of Certified Public Accountants of Cyprus, and its professional memberships are listed with links to the issuing bodies so they can be confirmed independently.
Authorship is recorded in the structured data on every article rather than displayed as a byline on each page. The firm is not one person, and a profile block on every article would suggest otherwise, but the accountable adviser is identified in the metadata a reader or a machine can inspect.
Sourcing
Acceptable as authority for a substantive claim:
- Cyprus legislation as published, including the Income Tax Law, the Special Defence Contribution Law and the Capital Gains Tax Law
- The Cyprus Tax Department, the Registrar of Companies and other government bodies
- OECD instruments, including the BEPS actions and associated guidance
- EU directives and regulations as published in the Official Journal
- Supervisory bodies such as ICPAC and CySEC on matters within their remit
Professional publications and market commentary are read, and are sometimes what prompts a review, but they are not cited as authority. Where a source cannot be verified as reachable and correct, it is left out and the gap is flagged rather than filled with something weaker.
Corrections
Errors are corrected on the page itself and the review date is updated, so the current version is always the one served. Where a correction changes a figure or a conclusion someone may have acted on, that is noted in the entry rather than absorbed silently.
If something here is wrong, telling us is genuinely useful. info@doviandi.com reaches the people who maintain it.
What this material is not
- It is not advice on any specific set of facts, and reading it does not create a client relationship.
- It does not predict how a tax authority, a court or a counterparty will treat a structure.
- It is not sponsored, and no page here has been paid for by a third party.
- It avoids the vocabulary of avoidance. Terms like loophole and tax haven describe a posture rather than a rule, and they are not how the work is done.
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