September 26, 2018
CYPRUS ISSUES ANNOUNCEMENT ON COUNTRY-BY- COUNTRY REPORTING OBLIGATIONS RELATED TO CBCR EXCHANGE RELATIONSHIPS On 19 September 2018, the Cypriot Tax Department issued an announcement regarding Country-by-Country Reporting (CbCR) obligations related to CbCR exchange relationships as follows: Constituent entities with a Cypriot Ultimate Parent Entity (UPE) will not be subject to local filing in their jurisdiction...
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