On June 4, the Cyprus Tax Authority (CTA) announced an additional extension of the submission deadline for DAC6 reports (without penalties) to September 30, 2021 (the ‘Announcement’).
Although no penalties should arise for filings submitted by the end of September 30, 2021, taxpayers and intermediaries need to monitor their historic (from June 25, 2018) as well as ongoing cross-border arrangements. It is prudent to commence the analysis immediately, tracking and collecting information on potentially reportable arrangements in order to comply with the Cyprus DAC6 transposition law.
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