On 8 April 2022, the Tax Department of Cyprus has posted online Frequently Asked Questions (FAQs) regarding reportable cross-border tax arrangements (DAC6). The FAQs are currently available in Greek language and covered following topics;

·         General questions-the procedure for filing and communicating with the tax office;

·         Reporting mechanics questions-the registration procedure for intermediaries and taxpayers;

·         Main Benefit Test-the application of the main benefit criteria;

·         Hallmarks A-E of the Law-providing a number of clarifications in relation to specific hallmarks.