Greece - What’s Wrong with the Greek General Anti-Avoidance Rule?
- K. Petoumenos
- European Taxation, 2016 (Volume 56), No 7
- 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.