- Cyprus: the deadline for the introduction of a fine for late filing of a declaration on the HE32 form has been postponed
- Electronic Register of Beneficiaries in Cyprus: start date of collection of information of beneficiaries has been postponed
- Cyprus Authorities presented the new portal for online payments of the social insurance contributions
- Electronic Register of Beneficiaries in Cyprus
- EU list of non-cooperative jurisdictions for tax purposes was updated
- Corporate administrators can provide a new type of service
- Russia and Cyprus: Tax Agreement on New Terms
- Tax Residency in 90 Days
- The OECD has published the results of automatic exchange of information on financial accounts in 2020
- Cyprus: Since 1 of July Contributions to the GESY Fund Have Increased
OECD has published a consultation document on the review of Country-by-Country Reporting
February 17, 2020
OECD released public consultation document that is based upon the mandate set out in the BEPS Action 13 report, and focuses on issues concerning the use of CbC reports by tax administrations for the purposes of a high level transfer pricing risk assessment.
The public consultation document comprises three chapters:
- Chapter 1 contains general topics concerning the implementation and operation of BEPS Action 13;
- Chapter 2 contains topics concerning the scope of CbC reporting;
- Chapter 3 contains topics concerning the content of a CbC report.
The document contains suggestions for improving existing approaches. Comments on proposals will be accepted until March 6, 2020.
The original document is available here: http://www.oecd.org/tax/beps/public-consultation-document-review-country-by-country-reporting-beps-action-13-march-2020.pdf