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Commentary

4.4 Other benefits-in-kind

Cyprus

Other BIKs include all benefits that do not fall within the previously mentioned categories. Their value is determined depending on the nature and use of the benefit.

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    •ÌýÌýÌýÌý Employment-related securities: securities given to employees as part of their remuneration or as a bonus constitute BIKs in the time these are granted to the employee. Potential

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