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Mandatory Disclosure Requirements of Reportable Cross-Border Arrangements under DAC6 – What are the consequences for the legal profession?
Dr. Marina Himoni The Council Directive (EU) 2018/822 on Mandatory Exchange of Information in the field of Taxation (“The Directive”) amends the Council Directive (EU) 2011/16. The Directive has been transposed in the Republic of Cyprus on the 31st of March 2021 with the publication of the Law on Administrative Cooperation in the Field of…
The Implementation of the Trusts UBO Registry in Cyprus
Dr. Marina Himoni The Cyprus Securities and Exchange Commission, widely known as CySec, (hereinafter “CySec”), constitutes the competent independent authority in Cyprus for the maintenance and operation of the Trusts Ultimate Beneficial Owner (“UBO”) Registry which became mandatory for all European Member States through the transposition of the 5th Anti – Money Laundering Directive (“the…