00357 99141822
·
info@apafios.com
·
Mon - Fri 09:00-17:00

Transfer Pricing Cyprus

Transfer Pricing Services in Cyprus

Related-party transactions should be priced and documented as commercial arrangements, not treated as unexplained year-end balances. Financing, services, guarantees and asset transfers require agreements and evidence.

We help Cyprus businesses identify controlled transactions, organise facts and prepare proportionate transfer-pricing support for compliance and audit purposes.

Our transfer pricing services

  • Related-party transaction mapping
  • Intercompany loan and financing review
  • Management and shared-service charge review
  • Guarantee and support arrangement review
  • Functional and risk analysis support
  • Documentation and benchmarking coordination
  • Summary Information Table support

Who this service is for

The service is relevant to Cyprus entities transacting with shareholders, subsidiaries, sister companies, directors or other connected parties.

  • International and Cyprus groups
  • Holding and finance companies
  • Groups charging management or technical services
  • Businesses with intercompany loans or guarantees

How we work

1. Transaction inventory

Counterparties, amounts, transaction types, agreements and accounting balances are identified.

2. Functional review

Activities, assets, risks and commercial rationale are documented.

3. Pricing support

The method, financial information and external analysis are coordinated.

4. Compliance and consistency

Filings are checked against agreements, invoices, accounts and tax returns.

Connected services

Frequently asked questions

Which transactions should be reviewed?

Loans, services, royalties, guarantees, asset transfers and other dealings between connected parties should be identified.

Is an agreement enough?

No. Conduct, accounting records, pricing evidence and payments should match the agreement.

When should work begin?

Before or when a material arrangement starts. Reconstructing evidence after year-end is less reliable.

Can transfer pricing affect the audit?

Yes. Unsupported balances, pricing, agreements and disclosures can create tax and audit-evidence issues.

Discuss your requirements

Send us the group structure, related-party ledger, agreements and a description of functions performed by each party.

Contact our Limassol office or call +357 99 141822.