The Greek Public Revenue Authority (AADE) published Circular Ε. 2054 of 10 March 2021, which provides general guidelines for dealing with the effects of the COVID-19 pandemic on transfer pricing issues. In particular, the Greek guidelines include guidance on:
- Comparability analysis, including sources of supporting information, due diligence, the re-examination of previously used data, etc.;
- Losses and allocation of COVID-19 specific costs, including with respect to limited risk entities, co…