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NEWSLETTER – MAY 2018: THE TRANSFER PRICING FOLDER AND THE RELEVANT SUMMARY INFORMATION TABLE, WILL SHARE DATA WITH THE AMENDED FORMS OF INCOME TAX RETURN “E3” AND “N”.
The legislative framework for the preparation and audit of Transfer Pricing documentation in Greece is based on the requirements of Income Tax Code and Tax procedures Code (see the Art. 50 & 51 of Law 4172/2002 and Art. 21 and 22 of Law 4174/1993). The Independent...read more
With the Law 4223/31.12.2013 “Taxation of Property”, several amendments took place regarding the Transfer Pricing (TP) Legislation. New provisions are affecting the auditing context of the TP documentation prepared for FYs 2008-2013, and in parallel supplementary...read more
On July, the new Income Tax Code was voted (L.4172/23.07.2013). The new law provides for the income taxation of individuals and corporations, aiming to simplify the current taxation system, as well as introduces tax rules acceptable by the international taxation...read more
On 12.07.2013 the Greek Parliament voted a new law 4170 entitled «Integration of Directive 2011/16/EE, Regulations of issues pertaining to EL.Τ.Ε., Re-organization of the Legal Council of State and other provisions». With this law several amendments to the existing...read more
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