14 April 2016 Greek deadline for submission of Summary Information Table on inter-company transactions is April 30 Under Greek transfer pricing legislation, pursuant to the provisions of L. 4174/2013 (art. 21, par. 3), the transfer pricing documentation file, consisting of a Master File and a Local File, must be prepared by the end of the fourth month, following the fiscal year end. Taxpayers must also electronically submit to the tax administration within the same deadline a Summary Information Table regarding their intercompany transactions, information about the Group they belong to, the functional and risk profile of their business, as well as a short description of the transfer pricing method applied in each case. For companies with a fiscal year ended December 31, 2015, the deadline for the submission of the Summary Information Table is April 30. Document ID: 2016-0677 |
