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Cyprus: Mandatory Disclosure Rules Implementation of DAC 6 in Domestic Law
Mandatory Disclosure of information has been introduced in the European Union through Directive 2018/822 on Administrative Cooperation.
Mandatory Disclosure of information has been introduced in the European Union through Directive 2018/822 on Administrative Cooperation.
This Directive provides for disclosure of “reportable cross-border arrangements” which may constitute aggressive tax planning by “intermediaries” or taxpayers in order to facilitate Exchange of Information and enhance Tax Transparency in the European Union.
Continue reading: Cyprus: Mandatory Disclosure Rules Implementation of DAC 6 in Domestic Law
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