
Kypros Chrysostomides
Chairman
Expertise
- Arbitration / Mediation
- Banking
- Corporate and Business
- Securities
- Corporate & Commercial Law
- European Union Law
- Taxation Law
WSG Leadership
WSG Regional CouncilTax Update - DAC 6: Mandatory Reporting of Cross-Border Arrangements
Chrysostomides Advocates and Legal Consultants, December 2019
The EU is introducing an additional level of transparency in order to enhance the means tax authorities can use to detect potentially aggressive tax arrangements. In this light, EU Directive 2018/822/EU (hereinafter the “DAC 6”) imposes mandatory reporting of cross-border arrangements, affecting at least one EU Member State, that fall within one of a number of “hallmarks”...
Additional Articles
"Doing Business in Cyprus" 1980
"The Legal and Tax Aspects of Foreign Investments in Cyprus" 1977
"Die Aufbringung des anfanglichen Kapitals der GmbH und der Private Company," 1974
"Travel Contracts and Hotel-Keepers Liability," Article, 1972
"Competence and Incompatibility in the European Convention on Human Rights," Article, 1973
"Taxation of Companies in Cyprus" in "Taxation of Companies in Europe" of the Bureau of Fiscal Documentation
"Cyprus - An Excellent Base for Off-shore Captive Insurance Companies," Article, 1982
"Cyprus - New Off-shore Bank Center," Article, 1982
"The Network of Tax Treaties Between Cyprus and Eastern European Countries," Article, 1992.
© Chrysostomides Advocates and Legal Consultants, 2021