The Cyprus Tax Department publishes a new FAQs section on Transfer Pricing

On 24 January 2022, the Cyprus Tax Department published a new “Frequently Asked Questions (FAQs)”section on its website on Transfer Pricing (TP). The FAQs relate to the Interpretative Circular 3 issued on 30 June 2017 (Back-to-Back Circular). The Back-to-Back Circular applies to Cyprus tax resident companies and permanent establishments of foreign companies conducting intra-group back-to-back financing transactions and […]