The Cyprus Tax Department has published the Official Guidance Notes for the application of the CRS, FATCA and DAC in Cyprus. Additionally, a Memorandum clarifying the CRS/FATCA/DAC status of Administrative Service Providers (ASPs) has also been issued.

For the text of the Guidance Notes as well as the ASPs' Memorandum, please visit the Cyprus Tax Department's website via the following links:

Guidance Notes: 
http://www.mof.gov.cy/mof/taxdep.nsf/All/AA4AE0159EA89693C225814400386C26/$file/Guidance%20Notes%20FINAL%20126.pdf?OpenElement

ASPs Memorandum: 
http://www.mof.gov.cy/mof/taxdep.nsf/All/417412BE21310453C2258144003888AD/$file/Cyprus%20ASPs.pdf?OpenElement