We are very happy to announce that the Transfer Pricing Law Review, 7th edition has now been published with our Firm contributing the Cyprus Chapter. The Chapter has been authored by our Managing Partner Kyriacos Scordis & Tax Director Costas Michail. The Cyprus Chapter delves into the amending law that incorporates the Transfer Pricing requirements into the Cyprus Tax Law (‘the Cypriot TP Law’). In brief, the Chapter distils the Cypriot TP Law laying out the filing and reporting requirements and pricing methods. It deconstructs the pricing approach for financial transactions and briefly examines the pricing of manufacturing, retails and distribution activities in a MNEs value chain. It finally expands covering other related areas such as secondary adjustments & litigation.
https://thelawreviews.co.uk/title/the-transfer-pricing-law-review/cyprus
read pdf here Cyprus Chapter in The Transfer Pricing Law Review; edition 7 – PDF
