FACTSHEET #40 – CYPRUS TRANSFER PRICING GUIDELINES
Effective as of 1 January 2022, the Cypriot Income Tax and the Assessment and Collection of Taxes Laws were amended to introduce Transfer Pricing rules
July 7, 2026
Publications
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FACTSHEET #41 – ECONOMIC SUBSTANCE
The Economic Substance (Companies and Limited Partnerships) Act, 2018 (ESA) was enacted in the British Virgin Islands on 31 December 2018.
September 12, 2019
FACTSHEET #42 – ANTI TAX AVOIDANCE DIRECTIVE
On 5 April 2019, the House of Representatives adopted the law implementing the provisions of the EU ATAD. The provisions of the Law apply as
July 9, 2026
FACTSHEET #44 – EU CROSS-BORDER CONVERSION REGIME – FORMERLY KNOWN AS RE-DOMICILIATION WITHIN EU COMPANIES
Cyprus has long maintained a redomiciliation procedure, enabling both inward and outward transfers of companies from and to non-EU jurisdictions.
July 7, 2026