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...
On 26 of May 2022, the Cyprus Parliament approved an important amendment to the Special Contribution for Defense (“SCD”) Law, for what concerns taxation of interest income.
In this newsfeed we will focus on two popular Cyprus entities, which can be used for arranging and administering the wealth of a family in order to ensure its smooth and careful transmission from...
31 December 2020 is the submission deadline for the following Country-by-Country (“CbC”) Reporting obligations in Cyprus...
The provisions of the Income Tax Law related to the Notional Interest Deduction (NID) on New Equity were amended...
What do all these, otherwise totally diverse and different, entities and persons have in common?
The answer is that they...
