Greece - Legislation Requires Withholding Tax To Be Paid on Certain Payments to Branches Established in Greece but Not Payments between Greek Companies
- K. Perrou
- European Taxation, 2015 (Volume 55), No 1
- 27 November 2014
A new Income Tax Code was introduced in Greece effective 1 January 2014, article 62 of which identifies payments that are subject to withholding tax. This note describes the provisions and demonstrates that, in certain respects, they are incompatible with both the EU fundamental freedoms and the non-discrimination provisions of tax treaties.