The Cyprus Tax Department published on 16 March 2023 the bond yield rates as at 31 December 2022 for a number of countries, to be considered for the Notional Interest Deduction to which equity injected in to Cyprus companies is entitled for 2023.
The Cyprus Tax Department issued additional Frequently Asked Questions (FAQs) on its website, providing guidance on certain aspects of the Transfer Pricing Rules introduced with effect from 1 January 2022.
The Cyprus Tax Department issued a series of Frequently Asked Questions (FAQs) on its website, providing guidance on certain aspects of the Transfer Pricing Rules introduced with effect from 1 January 2022.
Through a circular issued on 5 January 2023, the Cyprus Tax Authorities announced that the provisions of circulars issued in the past about the so called “back-to-back” financing arrangements...
Through an announcement issued on 13 October 2022 the Cyprus Tax Department clarified that the bilateral Competent Authority Arrangement for the exchange of...
The Cyprus Tax Department issued a notification providing guidance related to the Transfer Pricing (TP) documentation requirements.
31 December 2022 is the submission deadline for the following Country-by-Country (CbC) Reporting obligations in Cyprus:
• Submission of CbC Reports for the 2021 Reporting Fiscal Year...
On 30 June 2022, the Cyprus Parliament voted in to law a package of measures introducing detailed Transfer Pricing (TP) requirements for businesses. The measures are in line with...
