Managing Your Tax Affairs

Transfer Pricing in Cyprus


Transfer Pricing Is No Longer Optional. Compliance today. Confidence tomorrow.

Transfer Pricing has become one of the most significant developments in international taxation.

Businesses entering into transactions with related parties are increasingly required to demonstrate that those transactions are carried out on an arm's length basis, supported by appropriate documentation and economic analysis.

Failure to comply may expose businesses to tax adjustments, penalties, disputes with tax authorities and increased scrutiny.

At Numus, we help businesses understand their Transfer Pricing obligations, prepare compliant documentation and develop practical policies that satisfy both Cyprus legislation and international OECD standards.

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Why It Matters

Related-party transactions are under greater scrutiny than ever before.


Transfer Pricing is no longer relevant only for multinational corporations.

The introduction of Transfer Pricing legislation in Cyprus means that many local and international groups entering into transactions with connected parties now have statutory documentation and compliance obligations.

Whether transactions involve financing arrangements, management services, intellectual property, goods or other related-party dealings, businesses should understand their obligations before the tax authorities ask the questions.

Effective Transfer Pricing protects businesses from unnecessary tax risk while supporting transparency and compliance.

Our Services

Transfer Pricing Solutions Designed Around Your Business


Our services include:

  • Transfer Pricing Advisory
  • Functional Analysis
  • FAR Analysis (Functions, Assets & Risks)
  • Arm's Length Pricing Reviews
  • Local File Preparation
  • Master File Coordination
  • Benchmarking Studies
  • Intercompany Agreements
  • Transfer Pricing Policies
  • Financing Transaction Reviews
  • Management Fee Reviews
  • Intellectual Property Transactions
  • Business Restructuring
  • OECD Transfer Pricing Compliance
  • Tax Authority Support
  • Transfer Pricing Risk Reviews
How We Help

Every group structure is different.


Some businesses require advice before entering into related-party transactions.

Others require Local Files, benchmarking studies, documentation reviews or assistance during a tax audit.

Our role is to understand your business, evaluate your intercompany transactions and provide practical Transfer Pricing solutions that meet both commercial objectives and regulatory requirements.

Beyond Documentation

Transfer Pricing is about demonstrating commercial reality.


Preparing a Local File is only one part of the process.

The real objective is ensuring that intercompany transactions reflect how independent businesses would have acted under comparable circumstances.

Well-designed Transfer Pricing policies support tax compliance, improve governance and reduce the likelihood of future disputes with tax authorities.

At Numus, we believe Transfer Pricing should strengthen your international tax position, not simply satisfy a compliance requirement.

Why Numus

Technical expertise. Commercial understanding. International perspective.


Transfer Pricing combines taxation, economics, finance and commercial analysis. It requires more than preparing documentation.

Our multidisciplinary team understands both the technical requirements of OECD Transfer Pricing Guidelines and the commercial realities behind related-party transactions.

Whether your group operates locally or internationally, we help you develop practical Transfer Pricing solutions that are commercially defensible and technically compliant.

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Ready to Strengthen Your Transfer Pricing Framework?

Whether you are reviewing existing related-party transactions or implementing a new Transfer Pricing policy, our specialists are ready to help.

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