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Learn moreThe tax department released the quality assurance review template for the Cyprus Local file.
The Cyprus tax department on May 24, 2024, released the quality assurance review (QAR) template for the Cyprus Local file.
In accordance with the transfer pricing regulations in Cyprus, a QAR of the Cyprus Local file must be conducted by an individual holding a practicing certificate from the Institute of Certified Public Accountants of Cyprus (ICPAC). Without a duly signed QAR, the Local file will be considered noncompliant.
Read a June 2024 report prepared by the KPMG member firm in Cyprus
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