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Articles

New Transfer Pricing Rules As Of 1 January 2022

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By Christodoulos Damianou, Demis Ioannou, Christos Theophilou, Gaspar Lopes Dias
| Mondaq
On Thursday, 30 June 2022 the Cyprus Parliament passed a law introducing detailed transfer pricing legislation, marking a new era in company taxation, with effect from 1 January 2022. The OECD Transfer Pricing Guidelines have been legislatively incorporated in Cyprus. This short article serves as an overview of the relevant highlights of the law. 1.
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