Andreas Kapsalis

Functional

Always Enabled

Necessary

Always Enabled

Necessary cookies are absolutely essential for the website to function properly. This category only includes cookies that ensures basic functionalities and security features of the website. These cookies do not store any personal information.

Cookie	Type	Duration	Description
cookielawinfo-checkbox-necessary	persistent	11 months	This cookie is set by GDPR Cookie Consent plugin. The cookies is used to store the user consent for the cookies in the category "Necessary".
cookielawinfo-checkbox-non-necessary	persistent	11 months	This cookie is set by GDPR Cookie Consent plugin. The cookies is used to store the user consent for the cookies in the category "Non Necessary".
PHPSESSID	persistent	1 year	This cookie is native to PHP applications. The cookie is used to store and identify a users' unique session ID for the purpose of managing user session on the website. The cookie is a session cookies and is deleted when all the browser windows are closed.
viewed_cookie_policy	persistent	11 months	The cookie is set by the GDPR Cookie Consent plugin and is used to store whether or not user has consented to the use of cookies. It does not store any personal data.
viewed_cookie_policy	persistent	1 year	The cookie is set by the GDPR Cookie Consent plugin and is used to store whether or not user has consented to the use of cookies. It does not store any personal data.

Embed

Many provides privacy enhanced mode for embedded videos or maps or any other embed functionality to website from 3rd party providers, like youtube, vimeo, googlemaps etc. to avoid loading any tracking cookies please setup the embed option

Cookie	Type	Duration	Description
youtube_embed	persistent	1 year	YouTube provides privacy enhanced mode for embedded videos to avoid loading any tracking cookies. This can be configured when you get the embed like from YouTube.

Preferences

Preference cookies are used to store user preferences to provide them with content that is customized accordingly. This includes the language of the website or the location of the visitor.

Cookie	Type	Duration	Description
_gh_sess	persistent	1 year	This cookie is used to preserve users states across page requests.

Analytics

Analytics cookies help us understand how our visitors interact with the website. It helps us understand the number of visitors, where the visitors are coming from, and the pages they navigate. The cookies collect this data and are reported anonymously.

Cookie	Type	Duration	Description
_ga	persistent	1 year	This cookie is installed by Google Analytics. The cookie is used to calculate visitor, session, camapign data and keep track of site usage for the site's analytics report. The cookies store information anonymously and assigns a randoly generated number to identify unique visitors.
_gat_gtag	persistent	1 year	Identification code of website for tracking visits.
_gid	persistent	1 year	This cookie is installed by Google Analytics. The cookie is used to store information of how visitors use a website and helps in creating an analytics report of how the wbsite is doing. The data collected including the number visitors, the source where they have come from, and the pages viisted in an anonymous form.
_hjid	persistent	1 year	Hotjar cookie. This cookie is set when the customer first lands on a page with the Hotjar script. It is used to persist the random user ID, unique to that site on the browser. This ensures that behavior in subsequent visits to the same site will be attributed to the same user ID.
_hjIncludedInSample	persistent	1 year	This cookie is set to let Hotjar know whether that visitor is included in the sample which is used to generate Heatmaps, Funnels, Recordings, etc.
has_recent_activity	persistent	1 year	This cookie is used to signal to the code repository website if the user has browsed other website resources during the current session.
tk_ai	persistent	1 year	Gathers information for our own, first party analytics tool about how our services are used. A collection of internal metrics for user activity, used to improve user experience.
tk_lr	persistent	1 year	This cookie is set by JetPack plugin on sites using WooCommerce. This is a referral cookie used for analyzing referrer behavior for Jetpack
tk_or	persistent	1 year	This cookie is set by JetPack plugin on sites using WooCommerce. This is a referral cookie used for analyzing referrer behavior for Jetpack
tk_qs	persistent	1 year	Gathers information for our own, first party analytics tool about how our services are used. A collection of internal metrics for user activity, used to improve user experience.
tk_r3d	persistent	1 year	The cookie is installed by JetPack. Used for the internal metrics fo user activities to improve user experience

Advertisement cookies help us provide our visitors with relevant ads and marketing campaigns.

Cookie	Type	Duration	Description
_fbp	persistent	1 year	This cookie is set by Facebook to deliver advertisement when they are on Facebook or a digital platform powered by Facebook advertising after visiting this website.
fr	persistent	1 year	The cookie is set by Facebook to show relevant advertisments to the users and measure and improve the advertisements. The cookie also tracks the behavior of the user across the web on sites that have Facebook pixel or Facebook social plugin.

People

Contact Details

Languages Spoken

Practice Area Specialization

Corporate and Commercial – Cyprus

International Tax Planning – Cyprus

Credentials

Education

Career progression

Experience

Related News & Publications

The McDonald’s investigation and double non-taxation based on the interpretation of DTTs

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