Process Of Negotiating A Bilateral Competent Authority Arrangement (CAA) For The Exchange Of Country-By-Country Reports Between Cyprus And The United States Of America
02 July 2019
Elias Neocleous & Co LLC
To print this article, all you need is to be registered or login on Mondaq.com.
On 20th of June 2019, Cyprus tax authorities announced that
negotiations between Cyprus and USA are being conducted with a view
to conclude a bilateral Competent Authority Arrangement
("CAA") for the exchange of Country-by-Country reporting
between Cyprus and the USA.
The negotiations' status is also indicated in the IRS'
Elias Neocleous & CO LLC will keep monitoring the progress
of this matter and will publish updates and bulletins on its
website for any important updates.
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.
POPULAR ARTICLES ON: Tax from Cyprus
Extensive Tax Optimising Opportunities For Cypriot Companies
Dixcart Group Limited
Cyprus offers substantial advantages for corporations established and managed there. In addition, establishing a company in Cyprus provides a number of residence and work permit options for non-EU individuals to move to Cyprus.
Tax Residency & The "60-day" Rule
A. Karitzis & Associates L.L.C
An individual is considered to be tax resident in the Republic of Cyprus provided that he/she was physically present in the Republic of Cyprus for a period exceeding 183 days.
2023 Global Transfer Pricing Guide
Loyens & Loeff
Transfer pricing remains a primary focus of the international tax community. International efforts led primarily by the Organisation for Economic Co-operation and Development...