The Cyprus Tax Department has issued two notices dated 5 January 2020 regarding the DAC6 reporting requirements for cross-border arrangements.
The first notice provides general guidance on the DAC6 reporting requirements, including the general rules for reportable cross-border arrangements, the hallmarks, etc. The guidance also includes the information to be reported, including identification of the intermediaries and taxpayers, details on why an arrangement is reportable, a summary of the …