OECD FT Report: A potential solution to excessive debt financing Costas Savva and Demis Ioannou of Taxatelier take a closer look at protective tax measures for excessive debt financing, and consider whether the new FT Report can be a solution... By Costas Savva & Demis Ioannou December 18 2020
A look at intra-group loans and safe harbour rules in Cyprus Christos Theophilou and Demis Ioannou of Taxatelier present a case study of how the Cypriot tax authorities use safe harbour rules in determining arm’s-length interest rates. By Christos Theophilou & Demis Ioannou November 13 2020
Recognising intra-group loans following the OECD’s FTTP guidance Christos Theophilou and Costas Savva of Taxatelier consider how the OECD’s guidance on financial transactions and transfer pricing (FTTP) can be interpreted in consideration of intra-group loans. By Christos Theophilou & Costas Savva October 30 2020
