Application of the Anti-Tax Avoidance Directive (ATAD) in Cyprus


Application 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 [...]