Further to
our legal update in June 2021 relating to the extension to the imposition of administrative fines for the overdue submission of DAC6 information, the Cyprus Tax Authorities (“
CTA”) announced on the 21 September 2021 a further extension, informing the public that it shall
not impose such fines for overdue submission that will be submitted until
30 November 2021, with respect to reportable cross-border arrangements that have been or will be implemented between 25 June 2018 and 31 October 2021.
The CTA’s complete announcement can be found
here.