Process of negotiating a bilateral Competent Authority Arrangement (CAA) for the exchange of Country-by-Country Reports between Cyprus and the United States of America

On 20th of June 2019, Cyprus tax authorities announced that negotiations between Cyprus and USA are being conducted with a view to conclude a bilateral Competent Authority Arrangement (“CAA”) for the exchange of Country-by-Country reporting between Cyprus and the USA.

The negotiations’ status is also indicated in the IRS’ website.

Elias Neocleous & CO LLC will keep monitoring the progress of this matter and will publish updates and bulletins on its website for any important updates.

Please contact Constantinos Christofi for further inquiries

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