English (United Kingdom)

Marshall Islands (RMI) have followed the other offshore jurisdictions with the introduction of economic substance regulations (the “ESRs”) which were entered into force on 1 January 2019 and were further amended on 21 February 2019 and 29 August 2019. They are applicable to all “relevant entities” engaged in a “relevant activity.” Compliance with the ESRs is required for financial periods commencing on or after 1 January 2019, with reporting requirements commencing in 2020.

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The Cyprus Tax Department launched last week the digital “Tax Portal” aiming to assist tax payers through an online and automatic platform without physical presence of the citizens at the tax offices and time consuming procedures.

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The European Council on the 24th of June approved the optional 6 months postpone of DAC6 related to the Exchange of Tax Information between European Countries, in the view of Coronavirus crisis.

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CYPRUS TAX CALENDAR 2020 IN ENGLISH & GREEK