Building capacity in Cyprus and Malta to fight aggressive tax planning

ongoing

The project will provide technical support to the Cypriot Tax Department (CTD) and the Maltese Tax and Customs Administration (MTCA) in the administrative/structural setup of the transfer pricing (TP) functions. This includes TP process management as well as internal training on international tax and TP topics. The main objectives are to (i) develop and enhance TP risk assessment, TP audits, advance pricing agreement (APA) and mutual agreement procedure (MAP) processes and procedures; (ii) train tax authority officers in conducting TP risk assessment, TP audits, MAPs, and APAs based on newly drafted procedures; and (iii) strengthen the skillset of tax administration officers in complex international taxation topics, focusing on anti-tax avoidance measures from the Anti-Tax Avoidance Directives (ATAD 1 and 2), double tax treaties and advanced TP issues.