Country by country report (CbC reports) | Reporting Fiscal Years starting on or after 1 January 2020
The Cyprus Tax Department has announced to all legal entities and their representatives that the bilateral Competent Authority Arrangement (CAA) for the exchange of Country-by-Country (CbC Reports) between Cyprus and the United States of America, which is currently under negotiation, is expected to be effective for Reporting Fiscal Years starting on or after 1 January 2020.
You may find the relevant announcement of the Tax Department here.