News › Weekly Alert Article
Interpretative guidelines on transfer pricing compliance
Taxand Greece looks at the interpretative guidelines on transfer pricing compliance and scope of tax certificates.
The Greek MoF has issued interpretative guidelines (POL 1165/2016), in relation to new tax rules ratified in August 2016 (L. 4410/2016), concerning (a) transfer pricing compliance rules and (b) the scope of the tax certificate audits.
Transfer pricing compliance:
The deadline for reporting intra-group transactions performed during the previous fiscal year and drafting the annual Transfer Pricing file is extended, so as to coincide with the deadline for filing the annual corporate income tax return. The new deadlines applies for fiscal years starting from 1 January 2015.
Your Taxand contacts for further queries are:
T. +30 210 696 7000
Quality tax advice, globally