{"id":33304,"date":"2023-01-18T07:49:36","date_gmt":"2023-01-18T07:49:36","guid":{"rendered":"https:\/\/www.pkl.com.cy\/?p=33304"},"modified":"2023-05-18T06:48:28","modified_gmt":"2023-05-18T06:48:28","slug":"transfer-pricing","status":"publish","type":"post","link":"https:\/\/www.pkl.com.cy\/el\/transfer-pricing\/","title":{"rendered":"\u03a4\u03b9\u03bc\u03ad\u03c2 \u039c\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7\u03c2"},"content":{"rendered":"

\u0391\u03c1\u03c7\u03ae \u03c4\u03c9\u03bd \u038a\u03c3\u03c9\u03bd \u0391\u03c0\u03bf\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u0397 \u03b1\u03c1\u03c7\u03ae \u03c4\u03c9\u03bd \u03af\u03c3\u03c9\u03bd \u03b1\u03c0\u03bf\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd, \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03b7 \u03b1\u03c1\u03c7\u03ae \u03cc\u03c4\u03b9 \u03bf\u03b9 \u03cc\u03c1\u03bf\u03b9 \u03c0\u03bf\u03c5 \u03ba\u03b1\u03b8\u03bf\u03c1\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2 \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03cc\u03bc\u03bf\u03b9\u03bf\u03b9 \u03bc\u03b5 \u03b1\u03c5\u03c4\u03bf\u03cd\u03c2 \u03c0\u03bf\u03c5 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03b1\u03bd\u03b5\u03be\u03ac\u03c1\u03c4\u03b7\u03c4\u03c9\u03bd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd, \u03b5\u03af\u03bd\u03b1\u03b9 \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c4\u03b7\u03bc\u03ad\u03bd\u03b7 \u03c3\u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 33 \u03c4\u03bf\u03c5 \u03a0\u03b5\u03c1\u03af \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5 \u0395\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u039d\u03cc\u03bc\u03bf\u03c5. \u03a4\u03b5\u03ba\u03bc\u03b7\u03c1\u03af\u03c9\u03c3\u03b7 \u03a4\u03b9\u03bc\u03ce\u03bd \u039c\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7\u03c2 \u0391\u03c0\u03cc \u03c4\u03b7\u03bd 1\u03b7 \u0399\u03b1\u03bd\u03bf\u03c5\u03b1\u03c1\u03af\u03bf\u03c5 2022, \u03b1\u03c0\u03b1\u03b9\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03cc\u03c0\u03c9\u03c2 \u03bf\u03b9 \u039a\u03cd\u03c0\u03c1\u03b9\u03bf\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03b9 \u03ad\u03c7\u03bf\u03c5\u03bd \u03c0\u03bb\u03ae\u03c1\u03b7 \u03ba\u03b1\u03b9 \u03bf\u03bb\u03bf\u03ba\u03bb\u03b7\u03c1\u03c9\u03c4\u03b9\u03ba\u03ae \u03c4\u03b5\u03ba\u03bc\u03b7\u03c1\u03af\u03c9\u03c3\u03b7 \u03b7 \u03bf\u03c0\u03bf\u03af\u03b1 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c4\u03b5\u03b9 \u03c4\u03b1 \u03b5\u03be\u03ae\u03c2:<\/p>\n\n\n\n

\u2022 \u03a4\u03ae\u03c1\u03b7\u03c3\u03b7 \u039a\u03c5\u03c0\u03c1\u03b9\u03b1\u03ba\u03bf\u03cd \u03a6\u03b1\u03ba\u03ad\u03bb\u03bf\u03c5 \u03a4\u03b5\u03ba\u03bc\u03b7\u03c1\u03af\u03c9\u03c3\u03b7\u03c2: \u03c3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03bf\u03b9 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2 \u03bc\u03b5 \u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03b1 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03b1\u03b8\u03c1\u03bf\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03c2, \u03b1\u03bd\u03ac \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b1, \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03bf\u03c5\u03bd \u03ae \u03b8\u03b1 \u03c5\u03c0\u03b5\u03c1\u03ad\u03b2\u03b1\u03b9\u03bd\u03b1\u03bd, \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03b7\u03bd \u03b1\u03c1\u03c7\u03ae \u03c4\u03c9\u03bd \u03af\u03c3\u03c9\u03bd \u03b1\u03c0\u03bf\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd, \u03c4\u03b9\u03c2 \u03b5\u03c0\u03c4\u03b1\u03ba\u03cc\u03c3\u03b9\u03b5\u03c2 \u03c0\u03b5\u03bd\u03ae\u03bd\u03c4\u03b1 \u03c7\u03b9\u03bb\u03b9\u03ac\u03b4\u03b5\u03c2 \u03b5\u03c5\u03c1\u03ce (\u20ac750.000) \u03b1\u03bd\u03ac \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2. \u039f\u03b9 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ad\u03c2 \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b5\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03c5\u03bd \u03b1\u03b3\u03b1\u03b8\u03ac, \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2, \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03b1 \u03ac\u03c5\u03bb\u03b1, \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2. <\/p>\n\n\n\n

\u2022 \u03a4\u03ae\u03c1\u03b7\u03c3\u03b7 \u0392\u03b1\u03c3\u03b9\u03ba\u03bf\u03cd \u03a6\u03b1\u03ba\u03ad\u03bb\u03bf\u03c5 \u03a4\u03b5\u03ba\u03bc\u03b7\u03c1\u03af\u03c9\u03c3\u03b7\u03c2: \u03c3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u039a\u03cd\u03c0\u03c1\u03b9\u03bf\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03b9 \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03bf\u03cd\u03bd \u03c4\u03b7\u03bd \u03a4\u03b5\u03bb\u03b9\u03ba\u03ae \u039c\u03b7\u03c4\u03c1\u03b9\u03ba\u03ae \u039f\u03bd\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03ae \u03a0\u03b1\u03c1\u03ad\u03bd\u03b8\u03b5\u03c4\u03b7 \u039c\u03b7\u03c4\u03c1\u03b9\u03ba\u03ae \u039f\u03bd\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c4\u03b7\u03c2 \u03a0\u03bf\u03bb\u03c5\u03b5\u03b8\u03bd\u03b9\u03ba\u03ae\u03c2 \u0395\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 \u03bc\u03b5 \u03ad\u03c3\u03bf\u03b4\u03b1 \u20ac750 \u03b5\u03ba\u03b1\u03c4\u03bf\u03bc\u03bc\u03cd\u03c1\u03b9\u03b1 (\u03b3\u03b9\u03b1 \u03c3\u03ba\u03bf\u03c0\u03bf\u03cd\u03c2 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03b1\u03bd\u03ac \u03c7\u03ce\u03c1\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03a0\u03bf\u03bb\u03c5\u03b5\u03b8\u03bd\u03b9\u03ba\u03ad\u03c2 \u0395\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2). <\/p>\n\n\n\n

\u2022 \u03a0\u03c1\u03bf\u03b5\u03c4\u03bf\u03b9\u03bc\u03b1\u03c3\u03af\u03b1 \u03ba\u03b1\u03b9 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03c4\u03bf\u03c5 \u03a3\u03c5\u03bd\u03bf\u03c0\u03c4\u03b9\u03ba\u03bf\u03cd \u03a0\u03af\u03bd\u03b1\u03ba\u03b1 \u0395\u03bb\u03b5\u03b3\u03c7\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03a3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ce\u03bd (\u03a3\u03a0\u0395\u03a3) \u03b1\u03c0\u03cc \u03cc\u03bb\u03bf\u03c5\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03bf\u03c5\u03c2. \u039f \u03a3\u03a0\u0395\u03a3 \u03c0\u03b5\u03c1\u03b9\u03ad\u03c7\u03b5\u03b9 \u03c3\u03c5\u03bd\u03bf\u03c0\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c0\u03bb\u03b7\u03c1\u03bf\u03c6\u03bf\u03c1\u03af\u03b5\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2 \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd, \u03b3\u03b9\u03b1 \u03c0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1 \u03c4\u03b7\u03bd \u03c4\u03b1\u03c5\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c4\u03c9\u03bd \u03b1\u03bd\u03c4\u03b9\u03c3\u03c5\u03bc\u03b2\u03b1\u03bb\u03bb\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd, \u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03c4\u03bf\u03c5\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03b4\u03bf\u03c3\u03af\u03b1 \u03ba\u03b1\u03b9 \u03c4\u03bf \u03bc\u03ad\u03b3\u03b5\u03b8\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae\u03c2. <\/p>\n\n\n\n

The Transfer Pricing Documentation rules apply to all Cyprus tax resident companies, as well as permanent establishments of non-resident companies. Transfer Pricing Documentation Reporting Deadlines and Record Keeping The Local File (and Master File, if relevant) for a particular year should be prepared no later than the due date for submitting the taxpayer\u2019s Corporate Income Tax Return for that year. Upon request by the Cyprus Tax Department, the Local File (and Master File, if applicable) should be made available within 60 days from the receipt of the relevant request by the taxpayer or by a person authorised to act as a representative of the taxpayer. <\/p>\n\n\n\n

\u039f \u03a3\u03a0\u0395\u03a3 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c4\u03b7\u03c3\u03af\u03c9\u03c2 \u03c3\u03c4\u03b9\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c1\u03c7\u03ad\u03c2 \u03bc\u03b1\u03b6\u03af \u03bc\u03b5 \u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03bf\u03c5. \u03a0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03b1 \u03a3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03bf \u03a6\u03ac\u03ba\u03b5\u03bb\u03bf\u03c2 \u03a4\u03b5\u03ba\u03bc\u03b7\u03c1\u03af\u03c9\u03c3\u03b7\u03c2 \u03b4\u03b5\u03bd \u03c4\u03b5\u03b8\u03b5\u03af \u03c3\u03c4\u03b7 \u03b4\u03b9\u03ac\u03b8\u03b5\u03c3\u03b7 \u03c4\u03bf\u03c5 \u0395\u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03bd\u03c4\u03cc\u03c2 \u03b5\u03be\u03ae\u03bd\u03c4\u03b1 (60) \u03b7\u03bc\u03b5\u03c1\u03ce\u03bd \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03ba\u03bf\u03b9\u03bd\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03bf\u03cd \u03b1\u03b9\u03c4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2, \u03b5\u03c0\u03b9\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03bf \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u20ac5.000 \u03ba\u03b1\u03b9 \u20ac20.000, \u03b1\u03bd\u03ac\u03bb\u03bf\u03b3\u03b1 \u03c4\u03b7\u03c2 \u03ba\u03b1\u03b8\u03c5\u03c3\u03c4\u03ad\u03c1\u03b7\u03c3\u03b7\u03c2. \u03a3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03bc\u03b7 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03a3\u03a0\u0395\u03a3 \u03b5\u03c0\u03b9\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03bf \u03cd\u03c8\u03bf\u03c5\u03c2 \u20ac500.<\/p>","protected":false},"excerpt":{"rendered":"

Arm\u2019s length Principle The arm\u2019s length principle, i.e. the principle that conditions made or imposed in transactions between associated persons should be similar to those observed and applied between independent persons, is codified in Section 33 of the Income Tax Law. <\/p>","protected":false},"author":1,"featured_media":33305,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[164],"tags":[],"class_list":["post-33304","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles"],"yoast_head":"\nTransfer Pricing - PKL - G. Kalopetrides & Partners Ltd<\/title>\n<meta name=\"description\" content=\"Arm\u2019s length Principle The arm\u2019s length principle, i.e. the principle that conditions made or imposed in transactions between associated persons should be similar to those observed and applied between independent persons, is codified in Section 33 of the Income Tax Law.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.pkl.com.cy\/el\/transfer-pricing\/\" \/>\n<meta property=\"og:locale\" content=\"el_GR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transfer Pricing - PKL - G. Kalopetrides & Partners Ltd\" \/>\n<meta property=\"og:description\" content=\"Arm\u2019s length Principle The arm\u2019s length principle, i.e. the principle that conditions made or imposed in transactions between associated persons should be similar to those observed and applied between independent persons, is codified in Section 33 of the Income Tax Law.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.pkl.com.cy\/el\/transfer-pricing\/\" \/>\n<meta property=\"og:site_name\" content=\"PKL - G. Kalopetrides & Partners Ltd\" \/>\n<meta property=\"article:published_time\" content=\"2023-01-18T07:49:36+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-05-18T06:48:28+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.pkl.com.cy\/wp-content\/uploads\/2023\/01\/LP_Banner_Article_Revisit_your-Transfer_Pricing-scaled.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1152\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"wwwpkl22-admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u03a3\u03c5\u03bd\u03c4\u03ac\u03c7\u03b8\u03b7\u03ba\u03b5 \u03b1\u03c0\u03cc\" \/>\n\t<meta name=\"twitter:data1\" content=\"wwwpkl22-admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u0395\u03ba\u03c4\u03b9\u03bc\u03ce\u03bc\u03b5\u03bd\u03bf\u03c2 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c2 \u03b1\u03bd\u03ac\u03b3\u03bd\u03c9\u03c3\u03b7\u03c2\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 \u03bb\u03b5\u03c0\u03c4\u03ac\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.pkl.com.cy\/transfer-pricing\/\",\"url\":\"https:\/\/www.pkl.com.cy\/transfer-pricing\/\",\"name\":\"Transfer Pricing - PKL - G. Kalopetrides & Partners Ltd\",\"isPartOf\":{\"@id\":\"https:\/\/www.pkl.com.cy\/#website\"},\"datePublished\":\"2023-01-18T07:49:36+00:00\",\"dateModified\":\"2023-05-18T06:48:28+00:00\",\"author\":{\"@id\":\"https:\/\/www.pkl.com.cy\/#\/schema\/person\/c44056682e8762577048bdf3d22b02ba\"},\"description\":\"Arm\u2019s length Principle The arm\u2019s length principle, i.e. the principle that conditions made or imposed in transactions between associated persons should be similar to those observed and applied between independent persons, is codified in Section 33 of the Income Tax Law.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.pkl.com.cy\/transfer-pricing\/#breadcrumb\"},\"inLanguage\":\"el\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.pkl.com.cy\/transfer-pricing\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.pkl.com.cy\/transfer-pricing\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.pkl.com.cy\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Transfer Pricing\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.pkl.com.cy\/#website\",\"url\":\"https:\/\/www.pkl.com.cy\/\",\"name\":\"PKL - G. Kalopetrides & Partners Ltd\",\"description\":\"G. Kalopetrides & Partners Ltd\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.pkl.com.cy\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"el\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.pkl.com.cy\/#\/schema\/person\/c44056682e8762577048bdf3d22b02ba\",\"name\":\"wwwpkl22-admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"el\",\"@id\":\"https:\/\/www.pkl.com.cy\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/ef59ca4fe123f22c811a3caf71493a71f931e4421b597439cc5729284209acac?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/ef59ca4fe123f22c811a3caf71493a71f931e4421b597439cc5729284209acac?s=96&d=mm&r=g\",\"caption\":\"wwwpkl22-admin\"},\"sameAs\":[\"https:\/\/www.pkl.com.cy\"],\"url\":\"https:\/\/www.pkl.com.cy\/el\/author\/wwwpkl22-admin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Transfer Pricing - PKL - G. Kalopetrides & Partners Ltd","description":"Arm\u2019s length Principle The arm\u2019s length principle, i.e. the principle that conditions made or imposed in transactions between associated persons should be similar to those observed and applied between independent persons, is codified in Section 33 of the Income Tax Law.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.pkl.com.cy\/el\/transfer-pricing\/","og_locale":"el_GR","og_type":"article","og_title":"Transfer Pricing - PKL - G. Kalopetrides & Partners Ltd","og_description":"Arm\u2019s length Principle The arm\u2019s length principle, i.e. the principle that conditions made or imposed in transactions between associated persons should be similar to those observed and applied between independent persons, is codified in Section 33 of the Income Tax Law.","og_url":"https:\/\/www.pkl.com.cy\/el\/transfer-pricing\/","og_site_name":"PKL - G. Kalopetrides & Partners Ltd","article_published_time":"2023-01-18T07:49:36+00:00","article_modified_time":"2023-05-18T06:48:28+00:00","og_image":[{"width":2560,"height":1152,"url":"https:\/\/www.pkl.com.cy\/wp-content\/uploads\/2023\/01\/LP_Banner_Article_Revisit_your-Transfer_Pricing-scaled.webp","type":"image\/webp"}],"author":"wwwpkl22-admin","twitter_card":"summary_large_image","twitter_misc":{"\u03a3\u03c5\u03bd\u03c4\u03ac\u03c7\u03b8\u03b7\u03ba\u03b5 \u03b1\u03c0\u03cc":"wwwpkl22-admin","\u0395\u03ba\u03c4\u03b9\u03bc\u03ce\u03bc\u03b5\u03bd\u03bf\u03c2 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c2 \u03b1\u03bd\u03ac\u03b3\u03bd\u03c9\u03c3\u03b7\u03c2":"2 \u03bb\u03b5\u03c0\u03c4\u03ac"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.pkl.com.cy\/transfer-pricing\/","url":"https:\/\/www.pkl.com.cy\/transfer-pricing\/","name":"Transfer Pricing - PKL - G. Kalopetrides & Partners Ltd","isPartOf":{"@id":"https:\/\/www.pkl.com.cy\/#website"},"datePublished":"2023-01-18T07:49:36+00:00","dateModified":"2023-05-18T06:48:28+00:00","author":{"@id":"https:\/\/www.pkl.com.cy\/#\/schema\/person\/c44056682e8762577048bdf3d22b02ba"},"description":"Arm\u2019s length Principle The arm\u2019s length principle, i.e. the principle that conditions made or imposed in transactions between associated persons should be similar to those observed and applied between independent persons, is codified in Section 33 of the Income Tax Law.","breadcrumb":{"@id":"https:\/\/www.pkl.com.cy\/transfer-pricing\/#breadcrumb"},"inLanguage":"el","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.pkl.com.cy\/transfer-pricing\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.pkl.com.cy\/transfer-pricing\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.pkl.com.cy\/"},{"@type":"ListItem","position":2,"name":"Transfer Pricing"}]},{"@type":"WebSite","@id":"https:\/\/www.pkl.com.cy\/#website","url":"https:\/\/www.pkl.com.cy\/","name":"PKL - G. Kalopetrides & Partners Ltd","description":"G. Kalopetrides & Partners Ltd","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.pkl.com.cy\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"el"},{"@type":"Person","@id":"https:\/\/www.pkl.com.cy\/#\/schema\/person\/c44056682e8762577048bdf3d22b02ba","name":"wwwpkl22-admin","image":{"@type":"ImageObject","inLanguage":"el","@id":"https:\/\/www.pkl.com.cy\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/ef59ca4fe123f22c811a3caf71493a71f931e4421b597439cc5729284209acac?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ef59ca4fe123f22c811a3caf71493a71f931e4421b597439cc5729284209acac?s=96&d=mm&r=g","caption":"wwwpkl22-admin"},"sameAs":["https:\/\/www.pkl.com.cy"],"url":"https:\/\/www.pkl.com.cy\/el\/author\/wwwpkl22-admin\/"}]}},"_links":{"self":[{"href":"https:\/\/www.pkl.com.cy\/el\/wp-json\/wp\/v2\/posts\/33304","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.pkl.com.cy\/el\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.pkl.com.cy\/el\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.pkl.com.cy\/el\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.pkl.com.cy\/el\/wp-json\/wp\/v2\/comments?post=33304"}],"version-history":[{"count":3,"href":"https:\/\/www.pkl.com.cy\/el\/wp-json\/wp\/v2\/posts\/33304\/revisions"}],"predecessor-version":[{"id":33338,"href":"https:\/\/www.pkl.com.cy\/el\/wp-json\/wp\/v2\/posts\/33304\/revisions\/33338"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.pkl.com.cy\/el\/wp-json\/wp\/v2\/media\/33305"}],"wp:attachment":[{"href":"https:\/\/www.pkl.com.cy\/el\/wp-json\/wp\/v2\/media?parent=33304"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.pkl.com.cy\/el\/wp-json\/wp\/v2\/categories?post=33304"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.pkl.com.cy\/el\/wp-json\/wp\/v2\/tags?post=33304"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}