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This article provides a general overview of the law and practice surrounding transfer pricing in Cyprus, including broader taxation issues and the outlook for future developments.

Tax departmentOrganisation for economicModel conventionEu arbitration conventionModel tax conventionEconomic co operationTransfer pricingFinal reportsTransfer pricing guidelinesPricing guidelinesTax conventionAssociated enterpriseContracting stateIncome taxIncome tax lawBtb regulations