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By George Kazoleas, Lawyer in Cyprus The Administrative Cooperation in the Field of Taxation (Amending) Law of 2021 was enacted in Cyprus to harmonize with Council Directive (EU) 2018/822 of 25 May 2018, which amends Directive 2011/16/EU regarding the mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements ("DAC 6"). The Law, echoing the Directive, imposes an obligation on every "intermediary" to submit information within thirty (30) days to the competent authority concerning reportable cross-border arrangements that have come into their knowledge, possession, or control. According to the aforementioned Law, an "intermediary" is defined as any person who designs, markets, organizes, makes available for implementation, or manages the implementation of a reportable cross-border arrangement, and/or any person who, taking into account all relevant facts and circumstances, and based on ava...

Written by George Kazoleas, Lawyer One of the greatest difficulties in the daily practice of lawyer’s profession is the relationship with other lawyers and more specifically the unethical conduct of some lawyers. Although in all legal systems of the civilized world there is a legal framework, the so-called codes of ethics among lawyers, I would venture to say that these are probably the most unenforceable rules in practice. While some unethical behaviors, like misappropriating client funds, directly harm clients, others affect the relationships between lawyers. Here are some examples: • Misleading or Deceitful Communication: Making false statements about a case, misrepresenting facts to opposing counsel, or concealing relevant information. For many lawyers, the end justifies the means, so deceiving and lying to the opposing lawyer are the most common means to "Success".  It happens to me all the time that opposing lawyers tell me one thing when we're alone, say anot...

by Giorgos Kazoleas, Lawyer Nepotism in the legal profession is not only a domestic but a global phenomenon with timeless characteristics. Lack of meritocracy and favouritism during the process of recruitment and professional development of lawyers have common sources of nepotism and clientelism. Even in countries with advanced legal systems, such as the USA, the phenomenon of placing relatives and friends in high positions in law firms is very common. In the southern countries of Europe, nepotism stems mainly from family-oriented concepts deeply rooted in the subconscious of the societies. In smaller populated countries the phenomenon of employers' relatives and friends being preferred for jobs in law firms is more than common. In countries like India, the phenomenon of nepotism in the legal profession has particularly concerned the legal community, as there is a stronghold of a few privileged and powerful families which prevails  in the legal profession. Among lawyers and jud...