Cyprus:
Public Consultation On Proposed Legislation To Implement The EU Anti-Tax Avoidance Directive
21 November 2017
Elias Neocleous & Co LLC
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The Cyprus Tax Department has opened a public consultation on
proposed legislation to implement EU Directive 2016/1164, the
Anti-tax Avoidance Directive, as amended by Directive E2017/952,
which extends the rules to hybrid mismatches involving third
countries, permanent establishments, hybrid transfers, imported
mismatches and dual resident mismatches.
The consultation period will last from 14 November to 8 December
2017. The consultation documents, which are in the Greek language,
are available on the Tax Department's website.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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