Transfer Pricing FAQs

Effective from the tax year 2022 onwards, Cyprus taxpayers are obliged to prepare Transfer Pricing Studies for transactions exceeding €1m per category.

The Cyprus Tax Department has issued Frequently Asked Questions with reference to Article 33 & Article 33C of the Income Tax Law, Κ.Δ.Π. 314/2022 and Κ.Δ.Π. 273/2022 with effect as from 1st January 2022.

You can visit the FAQs by clicking the link below:

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