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News of the month

​Welcome to News of the month. Here you will find extracts from COMTAX monthly newsletter and product news.

CbC Reporting deadline extended in Cyprus and Panama announces bill criminalizing tax evasion

1/4/2018

 

BEPS news

Cyprus - CbC Reporting Deadline Extended
The deadline for the filing of the CbC reports for 2016, initially due by the last day of the reporting fiscal year (usually 31 December), has been extended to 28 February 2018. The deadline for CbC reporting notifications for 2017 has been extended to 15 January 2018.

Local tax news

Panama - Bill Criminalizing Tax Evasion Announced
Panama has approved a bill criminalizing tax evasion. The bill would be presented during the next period to the National Assembly. The bill establishes the threshold for the defrauding transactions, imprisonment time and fines. Furthermore, it establishes conditions for the relief if a company paid taxes voluntarily. However, the relief might be granted only once for each individual or legal person.

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