Track 01 · Junior Lawyer / ACCA Trainee
5-8 робочих днів до independent draft status
Day 1 — Foundations (4 hours)
- README.md → PRODUCT.md → process/stages.md → process/faq.md (Junior section)
- decisions/001-deterministic-nexus-engine.md → 004-substance-policy.md
- Self-check: чи можеш у 3 реченнях пояснити modified nexus? Якщо ні — Senior 1:1 (15 хв)
Day 2 — Real synthetic case M-0042 (6 hours)
- Прочитати всі 12 документів M-0042 у порядку (engagement → opinion → fingerprint → substance → ruling → memo → TD4 → DAC6 → SOW → resolution → email → photo log)
- Exercise: знайди в M-0042/03 "ContractorX risk" — чому risk? як verify?
- Exercise: M-0042/05 — 3
[VERIFY:law-citation] теги — який fact кожен перевіряє?
- Exercise: M-0042/07 — поясни чому UE = 0; коли UE був би > 0?
Day 3 — Drafting practice (8 hours)
- Mock case "Vega Robotics Ltd" від Senior
- Draft: IP fingerprint memo + nexus pre-calc + substance gap + 3-page S1 opinion section
- G3 review feedback → apply → resubmit (3 ітерації нормально)
Day 4 — Stage 4 deep-dive (6 hours)
- Cyprus Companies Law Cap 113 sections 5-10 (memo + articles)
- Banking landscape: EMI list + local banks + AML pack
- ADR-004 повністю · перепиши 12 criteria з пам'яті
Day 5 — Ruling & TD4 (8 hours)
- 5 example rulings від різних Cyprus firms
- TD4 form structure + IP Box claim schedule
- Exercise: modify M-0042/07 для сценарію з 20% related-party R&D — recalculate
Day 6-7 — Senior shadowing (2 days)
- 2 real G3 → G4 handoffs
- 1 Cyprus partner weekly call
- Записуй що Senior catches
Day 8 — Calibration test
- Senior дає mock intake — без supervision draft повний S1 (6h)
- Pass: nexus reproducible by Senior, всі law citations wrapped in
[VERIFY], substance scorecard correct, professional tone
- Pass → promoted до "independent draft" (real matters with G3 only)
Ongoing: Tuesdays 16:00 — Cyprus tax update 30min. Quarterly — 1 failed matter root cause review. Resources: IBFD Cyprus, PwC Cyprus Tax Facts (PDF in /docs/references/), KPMG alerts via AS.
Track 02 · Senior Lawyer
Місяць intensive до G4 sign-off authority
Пререкізит: Junior track passed + ≥5 closed matters G3-reviewed.
Week 1 — Architecture & Decisions
- Day 1-2: ADR mastery (001-006) + tradeoffs
- Day 3: Structuring strategy (UA→CY, EU→CY, CY→CY) + cost-plus margins
- Day 4: Pillar 2 deep-dive (GloBE, Cyprus Global Minimum Tax Act 2024, top-up tax mechanics)
- Day 5: Substance over form & GAAR + PE risk + Anson/Smallwood case law
Week 2 — Ruling Craft
- Day 6-7: 15 anonymised Cyprus rulings — identify pass/fail patterns
- Day 8: Submission etiquette + additional info requests + negative ruling appeals
- Day 9: DAC6/DAC7 deep-dive (5 hallmark categories, D2 for IP transfers)
Week 3 — Quality & Operations
- Day 10: G3 review efficiency · common junior errors checklist (10 items) · formative feedback
- Day 11: Cyprus partner coordination · status meeting cadence · conflict navigation
- Day 12: Client relationship at Senior level · quarterly reviews · firing client criteria
Week 4 — Calibration
- Day 13-14: Run own matter as lead Senior, end-to-end Phase 2
- Day 15: Calibration test — closed matter from another Senior's docket, write decision memos, >80% alignment to pass
Ongoing Senior: Weekly 1:1 з кожним junior (15 min). Monthly cross-Senior calibration (60 min). Quarterly partner brief. Annual P&L review on Senior docket.
Track 03 · Project Manager
5-7 днів до running 8-15 matters parallel
Пререкізит: Junior track completed (немає необхідності бути Senior).
Day 1 — Process & Tools
- process/stages.md повністю (PM owner на більшості stages)
- decisions/006-cyprus-partner-strategy.md
- Staff portal walk-through: worklist, matter cockpit, comments
- Creatio matter status flow
Day 2 — Stage-by-Stage PM responsibilities
- PM owner на: 1.2, 3.1, 4.1, 4.2, 4.3, 4.4, 6.1 (8 з 14 stages)
- Per stage — прочитати process/stages.md row + actual M-0042 documents at that stage
Day 3 — Substance buildout playbook (biggest deliverable)
- Office lease (Limassol > Nicosia > Larnaca; real > serviced > co-working)
- Director onboarding (sourcing, contract, compensation, POA)
- Employee hiring (recruit through Cyprus partner network)
- Board meeting choreography (first within 8 weeks, agenda template, photo evidence)
Day 4 — Cyprus partner coordination
- Weekly cadence: Monday status email + Wed joint call + Slack
- What to push for: 48h routine SLA, 24h urgent, T-7 deadline heads-up
- Red flags: 3x missed SLA → escalate AS · "letterbox" suggestion → escalate Partner · invoice >15% over → request breakdown
Day 5 — Client relationship management
- Cadence: weekly email + monthly call + quarterly executive review
- Tone: friendly but precise (see M-0042/11)
- Difficult conversations: bank delay, "can we skip board meeting", "what if ruling denied"
- Billing discipline: 30/40/30 milestones + D+14 follow-up + don't ship next if previous >30d overdue
Day 6-7 — Risk management & calibration test
- Weekly risk register per matter (schedule/budget/quality/relationship/external)
- Time tracking + actual vs budgeted at month 2/4/5
- Calibration: take over M-0042-like matter, run month-3 status + risk register + Cyprus partner brief
Track 04 · Partner / Practice Lead
Ongoing — practice management, не sprint
Пререкізит: Senior track passed + ≥2 years on Cyprus IP Box matters.
Quarterly responsibilities
- Q1 — Strategy + budget: prior-year actuals review, current-year targets, pricing changes approval, Cyprus partner review
- Q2 — Talent: promotions, hiring needs, self-study curriculum update, external speaking
- Q3 — Regulatory & risk: Cyprus tax law watching, EU directive watching, Pillar 2 monitoring, insurance renewal, anti-conflict register
- Q4 — Partnerships & growth: Cyprus partner contract renewal, new referral partnerships, service line expansion
Annual P&L review (Q1)
- Revenue per matter (target €23k S2 + €8.5k S3)
- Margin per matter (target ≥50% S2, ≥70% S3)
- Matter completion within budget (target ≥85%)
- Client retention S2→S3 (target ≥85%)
- Junior promotion rate (target 1-2/year)
Sign-off authority (you are G4 final)
- All S1 opinion letters, ruling submissions, structuring memos
- All engagements ≥€25k, refunds ≥€5k
- All conflicts-of-interest, all substance <9 proceeding
- All Cyprus partner SOW renewals, all ADR amendments
Strategic decisions (Partner-only)
- Pricing change · Cyprus entity formation (crossover ~25-30 matters) · Service line addition (Trust, VAT)
- Geographic expansion · Insurance limit increase · AI tooling change
- Cyprus partner replacement · Client concentration mitigation · Matter type retirement · Crisis response
Time allocation guideline (40h baseline)
- Sign-off (G4): 8-10h · Senior 1:1s + mentorship: 4-6h · Cyprus partner: 2-3h
- Client executive reviews: 4-6h · Strategic/regulatory: 6-8h · Crisis reserve: 0-4h · BD: 4-6h
What you don't do: drafting, client status emails, Cyprus partner weekly sync, engine/portal code, approving leave/expenses. Focus: regulatory, quality, talent, strategy, partnerships.