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CRS Contracting States and exchange of information dates

CRS Contracting States & exchange of information dates

The Cyprus Tax Department has published the list of contracting states with which the Republic of Cyprus intends to proceed with the automatic exchange of financial account information in tax matters and which are contracting states to the Multilateral Competent Authority Agreement for the automatic exchange of financial account information in tax matters.

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The first exchange of information between EU member states (Austria being the only exception) will take place as of September 2017. With regards to the first exchange of information with states such as Russia and Switzerland, this will take place as of September 2018. 

For the full list of contracting states and the exchange of information dates,
please visit the Cyprus Tax Department’s website via the following link:

http://www.mof.gov.cy/mof/taxdep.nsf/all/33CE83C3C6E9E213C2257F7A0030B942/$file/Exchange%20partners%20list-%CE%91nnex%20I.pdf?openelement

KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative ("KPMG International") a Swiss entity. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. The views and opinions expressed herein are those of the author and do not necessarily represent the views and opinions of KPMG International Cooperative ("KPMG International") or KPMG member firms.

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