Taxand Greece provides an insight to the affects of Greece signing the Multilateral Instrument (MLI).


Greece was among the 68 adopters of the Multilateral Instrument (MLI), who participated in the signing ceremony that took place in Paris on 7 June 2017. Greece has generally taken a mainstream approach by adopting minimum standard provisions to combat treaty abuse and to improve the efficiency of cross-border dispute resolution, while notifying of the intention to apply the MLI provisions with respect to all double taxation treaties currently in force with other OECD member states. On the other hand, Greece has opted out of the provisions concerning hybrid mismatches and the artificial avoidance of PE status.


Discover more: Greece signed MLI to adopt minimum standard provisions of the OECD BEPS package

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Taxand's Take

Ratification of the MLI is the next step prior to entering into a new era in the field of international taxation. Overall, the success of the MLI will depend on how many countries finally sign up for the instrument ad how many matched it can be made.

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Article tags

Greece | International Tax

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