The aim of this guide is to provide its readers with a pragmatic overview of the Tax laws and regulations across a variety of jurisdictions. Our chapter includes an analysis of the most recent Cyprus Law developments in this field, including information about withholding tax, transfer pricing, the OECD model, GAAR, tax disputes and an overview of the jurisdictional regulatory authorities. We wish to thank especially our lawyers Elena Christodoulou and Fabian Cabeza for their assistance with this publication. 

The chapter can be accessed here.