CYPRUS AND DAC6
INTRODUCTION The Directive (EU) 2018/822 expand once more the provisions of the Directive 2011/16/EU – Directive on Administrative Cooperation (DAC), regarding mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements. The Directive (EU) 2018/822 represents the 6th modification of DAC, and for this purpose it is called DAC6. …
Proposed Amendments to the Personal Information Protection Act
Introduction On January 6, 2021, the Personal Information Protection Committee (PIPC) proposed and announced for public comment significant amendments to the Personal Information Protection Act (PIPA) (the Proposed Amendments). We discuss some of the key aspects of the Proposed Amendments in greater detail below.
Will The Right to Disconnect become the New Reality?
The right to disconnect refers to a worker’s right to be able to disengage from work and refrain from participating in work-related communications, such as emails and WhatsApp messages, during non-working hours.
The Reinstatement of an Employee Following a Case of Unfair Dismissal
The Employment and Industrial Relations Act[1] (‘EIRA’) regulates the powers of the Industrial Tribunal (‘Tribunal’) in cases of dismissal. Article 81(1) of the EIRA states that upon concluding that the dismissal of an employee was unfair, and upon the specific request by the complainant, the Tribunal may proceed with the reinstatement or re-engagement of such employee.
Processing Personal Data of Criminal Convictions in Cyprus
Article 10 of the General Data Protection Regulation (GDPR) specifically limits the processing of personal data relating to criminal convictions and offences or related security measures.
EU-US Privacy Shield invalidated by the Court of Justice of European Union
On July 16, 2020, the Court of Justice of the European Union (the CJEU) in the case of Data Protection Commissioner v Facebook Ireland Ltd and Maximillian Schrems (the Schrems Case) issued a landmark ruling invalidating EU-US Privacy Shield.What is EU-US Privacy Shield?
Production Sharing Agreements in Ukraine: Who Will Win the Battle?
The PSA law, despite its comparatively rare usage, complies with the best industry practices and provides the parties with enough instruments to ensure, that the signed PSA will suit their needs. At the same time, the PSA industry receives less attention from the State and, therefore, is less successful in Ukraine, especially comparing to the …
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Arbitration Procedures and practice in Cyprus: Overview
A Q&A guide to arbitration law and practice in Cyprus.
The provision of security for corporate loans by Polish subsidiaries – legal challenges
It is standard practice in corporate financing for financial institutions to request that the borrower’s subsidiaries provide security. The management boards of such subsidiaries frequently ask themselves whether providing security in a situation where the company they represent does not use the financing directly is permitted.
The Recharacterisation of Employment – A Reality
A preliminary ruling given by the Industrial Tribunal on the 15th of December 2020 in the case of Bourgeais vs. Sara Grech Ltd.[1], has shed some well needed light on the matter of recharacterisation of employment in terms of the Employment Status National Standard Order, Subsidiary Legislation (‘SL’) 452.108[2].