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AVZ Law Office | Private Client Lawyers in Cyprus

Cyprus Transfer Pricing 2026: New Loan Rates

Cyprus transfer pricing 2026 illustrated by a black-and-white editorial photograph of intercompany loan agreements, ledgers and financial papers

Circular 5/2026 revises selected simplified rates for related-party financing from tax year 2026. This article explains the updated rates, the 2026 Local File thresholds, the records that remain necessary and the relevance of intercompany loans when a Cyprus company is valued or sold.

Deloitte Cyprus Abramovich Investigation: $10 Billion Trail

Deloitte Cyprus Abramovich investigation illustrated by a black-and-white editorial photograph of archival company ledgers and financial records.

An investigation alleges that documents created years after certain transactions were used to support historical company accounts. This analysis examines the reported financial flows, tax questions, individuals named and possible Cyprus offences, while distinguishing allegations from established findings.

AI Nude Deepfakes in Cyprus: Criminal Offences

AI nude deepfakes in Cyprus illustrated by a realistic black-and-white editorial photograph of an adult reflected through a smartphone screen

AI nude deepfakes in Cyprus are not harmless fiction. This briefing explains when creating, showing, sending or threatening to share a fabricated sexual image becomes a criminal offence.