ARTICLE · 30 APRIL 2020

Cyprus And DAC6

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The Directive (EU) 2018/822 expand once more the provisions of the Directive 2011/16/EU - Directive on Administrative Cooperation (DAC).

CyprusTax

Artemis Kyriacou

Marios Palesis

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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.

DAC6 reflects new initiatives in the field of tax transparency at the level of the EU, through the introduction of an early warning mechanism for tax avoidance schemes.

DAC6 is expected to be enacted in Cyprus within the following months.

The below is a summary of the provisions of the implementation of DAC6 in Cyprus, in accordance to the draft bill circulated by the Cyprus Tax Authorities.

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Cyprus And DAC6

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