Nicosia, November 4th, 2021
The Ministry of Finance (MoF) of the Republic of Cyprus, on October 29th, 2021, issued guidelines in the form of a Ministerial decree (Decree N. 438/2021) on the interpretation of Law 41(I)/2021 of 31 March 2021 on Cypriot Mandatory Disclosure Rules (MDR), transposing the EU DAC 6 Directive 2018/822 into the Cyprus legal framework and amending Law 205(I)/2012 on Administrative Cooperation in the Field of Taxation of 2012.