Ms Marissa Christodoulidou

Marissa Christodoulidou

Updates

Corporate Tax

New ministerial order on country-by-country reporting
Cyprus | 14 July 2017

The minister of finance recently issued a revised ministerial order on country-by-country reporting under the Assessment and Collection of Taxes Law. The order sets out the reporting framework and requirements regarding notification, country-by-country reporting, secondary reporting, the exchange of information and accounting records.