Double tax treaties and transfer pricing in Cyprus
June 04, 2008
Maarten Koper and Susanne Verloove of Ernst & Young in Limassol on the interaction between tax treaties and transfer pricing rules in Cyprus
Cyprus is an economically well developed country with skilled professionals in the financial services industry. Geographically Cyprus is situated in the south eastern part of the Mediterranean at the crossroads between Europe, Asia and Africa. From a tax perspective, Cyprus can be considered as a low tax jurisdiction with a stable legal and political regime and a good network of double tax treaties (DTTs). This combination makes Cyprus a preferred location for centralising, coordinating and financing international trade and investments. In this article we will elaborate on the interaction between the transfer pricing rules in Cyprus and DTTs facilitating such international trade and investments.
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