The Cyprus Tax Department has issued guidelines regarding the local implementation of the Pillar 2 Global Minimum Tax (Law 151(I)/2024), detailing the filing and notification deadlines for Cypriot Constituent Entities (CEs) for the first year. This includes guidance on the central filing of the GloBE Information Return (GIR), which is referred to as the Top-Up Tax Information Return in Cyprus. If the Ultimate Parent Entity (UPE) or a Designated Filing Entity (DFE) located in Cyprus files the…