Exit Taxation and Hybrid Mismatch Rules Adopted by Cyprus on 19th June – Courtesy of EY

As per EY press release on 19 June 2020, the Cypriot House of Representatives adopted the law to implement the provisions of the European Union (EU) Anti-Tax Avoidance Directive1 (ATAD I) with respect to exit taxation rules, as well as, the provisions of the amending Directive2 (ATAD II) with respect to hybrid mismatch rules (the Law).

Read the full EY Tax Alert here cyprus-adopts-legislation-implementing-exit-taxation-and-hybrid-mismatch-rules-en

 

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