Cyprus notified as non-cooperative jurisdiction

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On 1 November 2013, the Central Board of Direct Taxes (CBDT) issued a press release notifying Cyprus as a non-cooperative jurisdiction for failure to provide information that was requested under the exchange of information provisions in the tax treaty between India and Cyprus.

Highlights of press release

Transfer pricing: Transfer pricing provisions under the Income Tax Act, 1961 (ITA), will apply to all transactions that are entered into with a person in Cyprus.

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The business law digest is compiled by Nishith Desai Associates (NDA). NDA is a research-based international law firm with offices in Mumbai, New Delhi, Bangalore, Singapore, Silicon Valley and Munich. It specializes in strategic legal, regulatory and tax advice coupled with industry expertise in an integrated manner.

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