Ο περί Βεβαιώσεως και Εισπράξεως Φόρων (Παροχή Πληροφοριών αναφορικά με Τόκους) Κανονισμοί του 2005.

This regulation establishes rules for the exchange of information regarding interest payments to ensure the effective collection of taxes. It aims to prevent tax evasion by allowing authorities to access data on interest earned across borders. Tax authorities and financial institutions are affected by these transparency requirements. The rules ensure that interest income is correctly reported and taxed according to national and EU laws.