In the latest edition of their Corporate Tax Newsletter, Maria Zoupa and Daphne Cozonis, partners at our Greek firm, Zepos & Yannopoulos, summarise some of the recent developments in corporate and international tax affecting businesses in Greece including:
Clarifications on the withholding tax applicable on management fees and other payments to Greek branches of Swiss and certain other non-resident legal persons or entities.
Administrative guidance aimed at the prevention of double taxation in relation to profits distributions derived from temporary timing differences.
Administrative guidance on tax audit assessments when affecting the taxable base of time-barred tax years.
Legislative amendments and guidance for the exemption of meal vouchers from social security contributions.
Determination of non-cooperative states and states having preferential tax regimes for the year 2021.
