On 27 July 2016, the Greek Parliament approved legislation that includes a number of procedural amendments. In addition to the changes in transfer pricing documentation deadlines {News-2016-08-02/A/4- previously covered}, the legislation also makes the following changes:
- For fiscal years beginning on or after 1 January 2016, the obligation for Greek enterprises to obtain an annual tax compliance certificate as part of the annual audit of accounts no longer applies (remains optional);
- The dea…