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

Beneficial Ownership Provisions

The recent introduction of Beneficial Ownership provisions across many Double Tax Treaties worldwide has been a result of the OECD’s work on the BEPS project, and presents new challenges for