Following the adoption of the transfer pricing legislation by Cyprus on 30 June 2022, the Cyprus Government has published, in the Official Gazette, the notification with the content of the local and master files as well as the table of summarised information.
This informative leaflet provides a summary of the main parts that are required to be included in the reporting files (local file, master file and table of summarised information).
How can KPMG assist?
Should you like to further discuss the content of the reporting files and consider preparing them for your companies, please contact one of our trusted advisors from the Tax department at KPMG in Cyprus.
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