Transfer Pricing Publications

March, 2026

The Remote Work Tax Trap: Navigating the OECD’s 2025 “Home Office” Permanent Establishment Rules
Beyond the “At the Disposal” Test: A Strategic Briefing for C-Suite Leaders on Mitigating “Micro-PE” Exposure in the New Era of Global Mobility Multinational enterprises (MNEs) have long enjoyed the [...]
February, 2026

Cyprus Holding Companies in a Post-Reform Environment: Key Tax and Treaty Implications
Introduction Cyprus has long occupied a strategic position as an EU holding jurisdiction, favoured by international investors not because of a specific holding regime, but due to the deliberate interaction of favourable domestic tax provisions, EU law and an [...]
December, 2025

OECD Clarifies Home Office Permanent Establishment Rules: Part 2
The rapid spread of cross-border telework has left multinational enterprises grappling with uncertainty regarding their exposure to permanent establishment risk. This risk involves tax authorities in source states increasingly challenging [...]
October, 2025

Are Companies’ Remote Workers Creating Permanent Establishments?
August, 2025

Cyprus Enforces Tax Rules on Low Tax and Blacklisted Jurisdictions
June, 2025

Taxand Global Transfer Pricing Guide 2025
January, 2025

Cyprus’ Pillar Two Adoption Calls for MNE Safe Harbor Testing
November, 2024

Courts Worldwide Diverge in Applying the Principal Purpose Test
Although over 100 countries have signed the Multilateral Instrument, courts around the world have diverged in their application of the Principal Purpose Test, says Christos A. Theophilou of STI Taxand. [...]
October, 2024

Pillar Two of the Inclusive Framework on BEPS (Global Minimum Taxation of the OECD – OCDE)
We are proud to announce that Christos A. Theophilou, Partner at STI Taxand, has contributed to the newly published book, Pillar Two of the Inclusive Framework on BEPS: A Problem-Solving [...]
July, 2024

Taxand Global Economic Employer Survey 2024
We are delighted to launch the 2024 edition of our survey on the “Economic Employer”, a concept used in many countries to define an individual’s true “employer” for tax purposes, [...]