Transfer Pricing Study: The Cyprus framework

Transfer Pricing Study: The Cyprus framework Overview On 30 June 2017, the Cyprus Tax Authorities (‘’CTA’’) issued a Interpretative Circular 3 (“the Circular”) outlining the transfer pricing guidelines in respect of intra-group back to back loans, aiming to replace the minimum required profit margin that was applicable up to that date. The Circular provides for […]

Why Cyprus?

Why Cyprus? Cyprus is a modern, cosmopolitan, transparent business centre offering opportunities for investment across a wide range of sectors. Cyprus is committed to offering a high quality, duly regulated service and unique value proposition that ensures the best possible experience for investors and businesspeople worldwide. In a business-friendly environment, with a highly skilled and […]