HypersomniacLive: Not sure I can follow you - how exactly does GOG's line of business fall under "Exports"/ "Exportation of Goods"? What exactly are they exporting from Cyprus to other countries?
Games. Strictly speaking they're selling games (keys) they got to people outside the country (either as goods or as a service for the licensors). I'm not exactly sure where that falls though but I imagine it could be seen as an export of either a service or good, just not sure if that applies to digital goods. (though service might then still apply).
Even if this is not the case, a Polish company wouldn't run it's payments through Cyprus without good reason, and seeing it is (or at least was) known for being a tax paradise, that does seem the most likely case.