TP Circular (CTD)
The introduction of Transfer Pricing legislation in Cyprus is steadily being transposed into the local legislation, with the first circular covering intragroup financing arrangements having been released in 2017. Please
BIKs (CTD)
In an effort to provide additional guidance on the taxation of Benefits in Kind provided by Cyprus companies to their employees, the Cyprus Tax Department has issued an extensive and
CBoC – Shell Companies
As part of the clamp-down on abusive structures by the Cyprus Authorities and EU supervisory bodies, the Central Bank of Cyprus has released clarifications on ‘shell companies’, clearly defining them,
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