Greece publishes draft proposal to implement Mandatory Disclosure Rules
Executive summary
On 7 July 2020, the Greek Government circulated draft legislation implementing the European Union (EU) Directive on the mandatory disclosure and exchange of cross-border tax arrangements (referred to as DAC6 or the Directive). Under DAC6, taxpayers and intermediaries are required to report cross-border reportable arrangements from 1 July 2020. However, reports will retrospectively…
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