02 August 2016

Greece enacts changes to transfer pricing provisions

The Greek Parliament approved a bill of the Ministry of Finance on July 27, introducing significant changes regarding the transfer pricing documentation provisions. The bill, inter alia, amended various provisions of the Greek Tax Procedure Code (L. 4174/2013). The changes introduced by the new bill facilitate annual transfer pricing requirements for taxpayers with a more reasonable timeframe to comply with the transfer pricing documentation requirements as provided by local law.

A Tax Alert prepared by Ernst & Young Greece, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2016-1318

Document ID: 2016-1318