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Posts Tagged ‘Transfer Pricing’

Transfer Pricing - Assessment Method for Financing Transactions

Through a circular issued on 7 July 2023, the Cyprus Tax Department (TD) clarified the method it considers as the most appropriate for determining the arm’s length pricing for financing transactions, including those of a “back-to-back” nature.

Transfer Pricing Circular for Transactions Under the Local File Threshold

The Cyprus Tax Department issued a circular for transactions falling below the threshold for the preparation of a Local File.

Transfer Pricing Rules in Cyprus – Additional FAQs by Tax Authorities

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.  

Transfer Pricing Rules in Cyprus – FAQs by Tax Authorities

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.

Termination of Special Tax Treatment for “Back to Back” Financing Arrangements

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...

Transfer Pricing Rules in Cyprus – Guidance by Tax Authorities

The Cyprus Tax Department issued a notification providing guidance related to the Transfer Pricing (TP) documentation requirements.

Introduction of Transfer Pricing Rules in Cyprus

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...

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