The Cyprus House of Representatives (parliament) reportedly approved amendments to the Law on Administrative Cooperation in the field of Taxation on 18 March 2021 for the implementation of the EU Council Directive 2018/822 on the mandatory disclosure and exchange of information on cross-border arrangements (DAC6). Once published in the Official Gazette, the amendments providing for the implementation of DAC6 will apply from 1 January 2021, including in respect of reportable arrangements made on or after 25 June 2018. As previously reported, due to the delayed legal implementation of the DAC6 requirements, Cyprus has extended the deadline for the initial submission...