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Greece - What’s Wrong with the Greek General Anti-Avoidance Rule?

Country:
Greece
Author:
K. Petoumenos
Issue:
European Taxation, 2016 (Volume 56), No 7
Published:
16 June 2016
During the financial crisis, Greece introduced a series of tax reforms aimed at improving public revenue through tax increases, combatting tax evasion and eliminating tax avoidance. This article examines the Greek general anti-avoidance rule and highlights the controversies arising from its regulatory basis.
 
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