Cyprus Publishes Notice on Expected Effective Date of CbC Exchange with the U.S. and Local Filing Obligations

The Cyprus Tax Department has published a notice dated 4 September 2020 on the expected effective date of Country-by-Country (CbC) report exchange with the United States and local filing obligations.

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Clarification Bilateral Agreement between Cyprus and the United States

The Cyprus Tax Department informs all legal entities and their representatives that the bilateral Competent Authority Arrangement (CAA) for the exchange of Country-by-Country (CbC Reports) between Cyprus and the United…