The Cyprus Tax Authorities have recently issued and circulated their administrative Guidelines (‘the Guidelines’) on the Cyprus Law implementing the amended EU Directive on Administrative Cooperation, DAC 6.
This Newsletter provides a brief summary of the Guidelines.
The Newsletter authored by:
Costas Michail, Tax Director, in charge of direct tax advisory
Petros Michaelides, Director, Head of Corporate Accounting and Tax
Kyriacos Scordis, Managing Partner