The Cypriot Tax Commissioner has issued guidance regarding transfer pricing documentation requirements. Specifically, the guidance addresses Master File and Local File requirements, which are generally in line with the OECD TP Guidelines. It also covers the Summary Information Table content and submission method. This Alert summarizes provides details on the content, language, preparation and submission deadlines.Executive summaryFollowing the enactment of transfer pricing legislation,1 the Cypriot Tax Commissioner issued a notification (the Notification) with effect as of 1 January 2022, providing guidance with respect to the transfer pricing (TP) documentation requirements as introduced in Article 33 of the Income Tax Law.Detailed discussionThe...