
Transfer Pricing Legislation in Cyprus
Transfer Pricing rules have been introduced into the Cyprus Tax Legislation as part of the alignment of the Cyprus Tax System with EU and OECD directives. The old margin system
IP Structuring Through Cyprus
The BEPS Action Plan has had a drastic impact in the field of international IP structuring, as the use of IPs was identified as an aggressive tax planning tool used
Corporate Substance Enrichment in Cyprus
Despite the work of the BEPS Action Plan being more than a decade old, there are still many companies in off-shore jurisdictions which do not meet the minimum substance requirements
CFC – Introduction into Cyprus Tax Law
Controlled Foreign Company (CFC) rules have been introduced into the Cyprus Tax Legislation as part of the alignment of the Cyprus Tax System with EU directives. Please click on the