Transfer Pricing Legislation Law 4223/31.12.2013

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...

Tax Code L.4172/23.07.2013

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...

Directive 2011/16/EE

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...

TRANSFER PRICING TAX LAWS PROVISIONS

URGENT ALERT INTRA GROUP TRANSACTIONS – DEADLINE THE 15th OF MAY IS THE DEADLINE FOR THE LIABLE (see below) ENTERPRISES TO SUBMIT THE “LIST OF INTRA GROUP TRANSACTIONS” TO THE MINISTRY OF DEVELOPMENT AND COMPETIVENESS. a) Law 3728/2008 (MINISTRY OF DEVELOPMENT AND...