Publications

TAX INFORMATION 1/2021 Directive on Administrative Cooperation 6 (DAC6) DAC6 refers to the mandatory automatic exchange of information on potentially aggressive tax planning, cross border arrangements. It is expected to be enacted in Cyprus within the following months

TAX INFORMATION 3/2016 Immovable Property Tax On 14 July 2016, the House of Representatives voted changes to the Immovable Property Tax Law. According to the changes the immovable property tax for year 2016 is reduced to 25% of the

The information contained in this booklet is accurate as at the date of its publication. It is based on information available at that time and is designed to answer some of the commonly asked questions and in no case

The information contained in this booklet is accurate as at the date of its publication. It is based on information available at that time and is designed to answer some of the commonly asked questions and in no case

BRIEF INFORMATION ABOUT TRANSFER PRICING (TP) A) OECD Transfer Pricing guidelines for intra-group transactions 1. Transfer pricing and arm’s length transactions Transfer prices are the prices at which an enterprise transfers physical goods and intangible property or provides services