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CYPRUS: NEW RULES FOR TAXATION OF INTRA-GROUP FINANCING ARRANGEMENTS

On 30 June 2017 the Cyprus Tax Department (CTD) issued a Circular with respect to the new rules for the taxation of intra-group financing arrangements which apply from 1 July 2017.

 

The new Circular provides for the application of transfer pricing methodology to such activities based on the arm's length principle as advocated by the Organisation for Economic Co-operation & Development (OECD).

 

Click here to learn more from the July 2017 Cyprus Tax Update provided by AuditPro Services.

 

 

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