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Greece - Specific Anti-Avoidance Measures in Greece in the Post-BEPS and Post-ATAD Era

Country:
Greece
Author:
A. Savvaidou; V. Athanasaki
Issue:
European Taxation, 2019 (Volume 59), No 4
Published:
7 March 2019
In this article, the authors outline the Greek anti-avoidance legal framework, as currently in force, focusing on specific anti-avoidance rules. Further, they compare these provisions to the BEPS anti-abuse measures and the EU Anti-Tax Avoidance Directive (2016/1164).
 
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