DAC6 in Cyprus

The arrival of DAC6 in Cyprus

In anticipation of the impending expiry of the deadlines for reporting according to DAC6 guidelines, many European countries have already inaugurated the technical guidelines and platform for the automatic filing …

BEPS: The Caterpillar Case Study

The US Senate issues occasionally reports which demonstrate how some U.S. multinational corporations have employed complex transactions and licensing agreements with offshore affiliates to exploit tax loopholes, shift taxable income …