Costas Michail is the tax partner in the direct tax advisory services department of Scordis, Papapetrou & Co. He completed his LLB at the University of Hull. He has also been awarded an LLM in international petroleum taxation and financing with distinction from the University of Dundee. He has obtained his international tax qualification (ADIT) and is an international tax affiliate of the Chartered Institute of Taxation. In 2018 he expanded his international tax qualifications by obtaining a standalone certificate on transfer pricing from the Charted Institute of Taxation. He is a fellow member of the Association of Chartered and Certified Accountants (FCCA) and member of the Institute of Certified Public Accountants in Cyprus. He is a member of the Cyprus Bar Association. He has more than 15 years of experience in the direct tax profession, beginning his career at PricewaterhouseCoopers where he served as a tax adviser until 2016. Costas has attended various international tax webinars, intensive workshops and seminars (by the University of Vienna, the International Bureau of Fiscal Documentation, the Chartered Institute of Taxation, and others). He has also authored tax-related articles in several tax journals. He specialises in domestic and international tax planning, transfer pricing for financial transactions, handling of direct tax disputes, tax advisory and structuring for Cypriot companies, as well as multinational groups setting up headquarters or operations in Cyprus, and in transfer pricing studies for financial transactions.