Greece - Significant Amendments to Transfer Pricing Legislation: Rules Become Broader in Application and Stricter in Terms of Penalties
- E.P. Filippou
- International Transfer Pricing Journal, 2010 (Volume 17), No 6
- 15 October 2010
The key provision of the Greek Income Tax Code has been revised significantly in the past two years. This article considers the impact of these changes with regard to the scope of application of the relevant provision, an increased level of compliance obligations and stricter penalties.