On November 14 2017 the Tax Department opened a public consultation on proposed legislation to implement the EU Anti-tax Avoidance Directive (2016/1164/EC), as amended by EU Directive 2017/952, which extends the rules to hybrid mismatches involving:
- third countries;
- permanent establishments;
- hybrid transfers;
- imported mismatches; and
- dual resident mismatches.
The consultation period will last until December 8 2017. The consultation documents, which are in Greek, are available on the Tax Department's website.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.