Transfer Pricing

The Cyprus tax legislation has introduced specific transfer pricing requirements for intra-group financing transactions.

Our transfer pricing experts can assist you to determine whether your business is subject to the new legislation and ensure that the relevant requirements are met.

Our integrated approach involves our in-house specialist team working closely with experts across our international network to prepare TP studies that are both robust and defensible.

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Deep dive in CY Transfer Pricing Local File documentation

Deep dive in Cyprus Transfer Pricing Local File documentation requirements

Following the introduction of Transfer Pricing documentation in Cyprus, PwC organised a live webcast to discuss in more detail the Local File and Summary Table obligations, which will affect most of the Cyprus companies that engage in domestic and cross border transactions with related parties.  

Watch our webcast to find out more on the required contents of the Cyprus Local File and the Summary Table and how affected persons should approach their preparation. 

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Transfer pricing developments in Cyprus

On 30th June 2022, the Cyprus Parliament approved the long-awaited amendments to the Cyprus tax legislation  to introduce Transfer Pricing documentation compliance obligations (Master File, Cyprus Local File, Summary Table) for Cyprus tax resident persons and permanent establishments of non Cyprus tax resident persons situated in Cyprus, that engage in transactions with related parties. A formal Advance Pricing Agreement procedure has also been established. 

Watch our webcast to find out more about the new transfer pricing regulations, how these affect your business and what should be your next steps.

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Transfer Pricing developments in Cyprus

Contact us

Nicos P Chimarides

Partner, Tax & Legal Leader, PwC Cyprus

Tel: +357-22555000

Ioanna Stylianidou

Director - Tax Advisory, Transfer Pricing, PwC Cyprus

Tel: +357-22553672

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