Following announcement issued by the Cyprus Tax Department, the filing obligations in respect of CbC reporting, are extended as below:

• Submission of Country-by-Country (“CbC”) Reports for the 2019 Reporting Fiscal Year (FY) from 31 December 2020 to 31 January 2021. This revised deadline also applies to FY2019 CbC Reports which are filed under the secondary local filing mechanism.

• Submission of CbC Notifications for the 2020 Reporting FY from 31 December 2020 to 31 January 2021.