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Greece transposes into law Minimum Tax Rate for MNE groups and large-scale domestic groups (BEPS Pillar Two)

|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation, Transfer Pricing, BEPS 2.0|Greece
Greece
  • Greece has transposed into local legislation the European Union's Global Minimum Tax Directive.
  • The relevant legislation includes provisions for Qualified Domestic Minimum Top-up Tax, Income Inclusion Rule and Undertaxed Profit Rule.
  • The Transitional Country-by-Country Reporting Safe Harbor and Transitional UTPR Safe Harbor are available.
 

European Union (EU) Directive 2022/2523, which addresses the 15% minimum effective tax rate for multinational enterprise (ΜΝΕ) groups and large-scale domes…

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