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.