The Cyprus Tax Department (“CTD”) issued a Circular on 6 July 2023 (the “Circular”), with retrospective effect as of 1 January 2022, introducing Minimum TP Documentation requirements and simplificatio...
Cyprus recently introduced all-new Transfer Pricing (TP) rules and reporting obligations that went into effect retroactively as of 1 January 2022. The new TP requirements for businesses were voted int...
During July 2015, Republic of Cyprus introduced the Article 9B in the Income Tax Law (ITL), titled, “deduction on new equity”. According to this new Article, with effect from 1 January 2015, Cyprus ta...
Intellectual Property (IP) can be one of the most valuable assets of an organization. Therefore, choosing the appropriate regime/location for structuring the exploitation of IP assets is vital for an...