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 […]

DAC6: EU tax disclosure rules

DAC6: EU tax disclosure rules Overview On 25th May 2018, the Economic and Financial Affairs Council (ECOFIN) formally adopted the DAC6 Directive. The amending law on Administrative Cooperation in the field of taxation in Cyprus (‘’Cyprus law’’) was enacted on 18th March 2021. On 29th October 2021 the regulation Κ.Δ.Π 438/2021 has been issued in […]

Πώς μπορεί ο Έλληνας επιχειρηματίας

Πώς μπορεί ο Έλληνας επιχειρηματίας να χρησιμοποιήσει το φορολογικό σύστημα της Κύπρου; Έχοντας τη δυνατότητα οι Ελληνικές επιχειρήσεις να δραστηριοποιηθούν στη διεθνή αγορά, η Κύπρος ίσως να αποτελεί την πλέον ελκυστική επιλογή λόγω της γειτονικής της γεωγραφικής θέσης, της ίδιας γλώσσας και πολιτισμού, του επιπέδου του ανθρωπίνου δυναμικού, της ποιότητας των επαγγελματικών υπηρεσιών, του χαμηλού κόστους για ίδρυση και […]