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Greece’s Tax Authority issues guidance on COVID-19 and Transfer Pricing

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Greece

Executive summary

The Greek Independent Authority for Public Revenue (IAPR), following the relevant Organisation for Economic Co-operation and Development (OECD) Guidance,has proceeded with the issuance of Circular E. 2054/10.03.2021 to provide guidance on the transfer pricing implications of the COVID-19 pandemic (the Guidance).

The Guidance addresses the four key issues analyzed in the OECD…

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