Greece - New Tax Legislation on Transfer Pricing and Its Compatibility with EU Law
- G.S. Mavraganis
- International Transfer Pricing Journal, 2010 (Volume 17), No 1
- 17 December 2009
New tax legislation introduces new rules on transfer pricing, including documentation. The author analyses the new provisions and asserts that the new rules appear to be in breach of the EU fundamental principles as reflected in the Treaty Establishing the European Community.