Cyprus Tax department issues procedural circular (ΔΕ5) for the contents of a transfer pricing documentation file On 2 January 2019 the Cyprus Tax department (CT) issued a circular (ΔΕ5) explaining the practice that CT will apply in relation to the documentation of a transfer pricing study. As per the circular: The transfer pricing documentation file needs to be in accordance with OECD Transfer Pricing Guidelines. […]
