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