Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Cyprus 2013 Phase 2: Implementation of the Standard in Practice

This report containsthe "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum Peer Review of Cyprus, as well as revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for this country. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax tra...