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Regulatory Blog

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EU prepares for the Digital Operational Resilience Act strengthening financial cybersecurity
The EU’s Digital Operational Resilience Act, known as “DORA,” was implemented through Regulation (EU) 2022/2554 and is set to become applicable on 17 January 2025. It aims to enhance the security of network and information systems in supporting the business processes of financial institutions across the European Union, in particular against cyber-attacks and similar threats.
EU Council adopts DAC8: Another directive to strengthen the exchange of information in the field of taxation
On 17 October 2023, the Council of the European Union adopted Directive 2011/16/EU on administrative cooperation in the field of taxation, aimed at strengthening the cooperation and exchange of information between national tax authorities. This directive primarily focusses on crypto-assets and tax rulings for high-net-worth individuals. It also takes the opportunity to extend the scope of the categories of income subject to exchange of information.
EU updates its tax blacklist
On 17 October 2023 the European Council made significant adjustments to its list of non-cooperative jurisdictions for tax purposes.
Cyprus releases draft law implementing EU Pillar Two Directive
On 3 October 2023, the Cyprus Ministry of Finance introduced a harmonisation bill for 2023, entitled "The Law on Ensuring a Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union", aligning with the European Directive 2022/2523.
European data protection authorities collaborate to enhance GDPR enforcement
On 19 September 2023, the European Data Protection Board and the European Data Protection Supervisor jointly released an opinion on the European Commission's proposal for a regulation on additional procedural rules for enforcing the General Data Protection Regulation.
Important update: Luxembourg adopts Digital Company Law - Effective 1 August 2023
Further to our article published in March 2022, the Luxembourg Parliament has now formally adopted law No. 7968, effective as of 1 August 2023.
Sanctions Circumvention Guidance for European Operators
On 7 September 2023, the European Commission released a guidance note to assist European operators in recognising and avoiding sanctions circumvention risks. This guidance is crucial to ensure compliance with EU law and address the challenges posed by sanctions, especially in response to Russia's aggression against Ukraine.
EU’s BEFIT initiative: Simplifying tax compliance in the EU
On 12 September 2023, the European Commission introduced a long awaited and significant package of initiatives called "Business in Europe: Framework for Income Taxation" (BEFIT). This package aims to simplify and reduce tax compliance costs for large, cross-border businesses operating within the EU by replacing the current 27 domestic national corporate tax systems and ensuring an effective allocation of profits between EU countries.
CySEC's Circular on forced transfers of Russian securities
On 11 September 2023, the Cyprus Securities and Exchange Commission (CySEC) issued Circular 596 regarding Russian Federation Federal Laws No. 319-FZ (Law 319-FZ) and No. 519-FZ (Law 519-FZ), which concern certain transfers of Russian securities, known as forced transfers, further defined below.
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