The Cyprus Tax Department has launched a public consultation (Greek language) on the implementation of the remaining measures of the EU Anti-Tax Avoidance Directive (ATAD1 and ATAD2). This includes the rules on exit taxation and hybrid mismatches, which will generally apply from 1 January 2020, except for the rules on reverse hybrid mismatches, which are to apply from 1 January 2022.
The deadline for comments is 26 August 2019.
Note - Cyprus has already implemented the other ATAD measures …