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On February 2017, the Cyprus tax department (CTD) notified the Institute of Chartered Accountants (ICPAC) regarding the minimum margins on back to back loans transactions that CTD used to accept. As per the said notification, the existing regime (with the minimum...read more
On the 30th of June 2017 the Cyprus Tax Authorities issued a circular (“the Circular”) providing guidance regarding the tax treatment of the intra – group financing transactions (“IGFTs”) following the abolishment of the minimum margin scheme from 01/07/2017. The...read more