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 As of 1 January 2022, the Cyprus...
As per recent developments in the transfer pricing documentation, several challenges have been identified as the controlled transactions are becoming increasingly complicated and Cyprus Tax Authorities increase the documentation...