Application of the Anti-Tax Avoidance Directive (ATAD) in Cyprus
Markou2022-12-16T22:53:57+00:00Application of the Anti-Tax Avoidance Directive (ATAD) in Cyprus The ATAD aims to implement the recommendations arising from the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project and also introduce a general anti-abuse rule which is not BEPS related. The ATAD includes anti-avoidance measures in the following areas: A General [...]
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