On 21 September 2021, the Cypriot Tax Department (CTD) issued an announcement regarding a further extension to 30 November 2021 of the non-application of administrative fines for submissions with respect to information on reportable cross-border arrangements under the European Union (EU) Directive on the mandatory disclosure and exchange of information (referred to as DAC6 or the Directive).
In June 2021, the CTD issued an announcement extending the non-imposition of administrative fines for DAC6…