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Greece


  • 25-May-2021

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Greece (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Greece.
  • 30-March-2021

    English

    Greece and Hungary deposit their instrument of ratification for the Multilateral BEPS Convention

    Greece and Hungary deposited their instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (Multilateral Convention or MLI), which now covers over 1700 bilateral tax treaties, thus underlining their strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Greece and Hungary, the MLI will enter into force on 1 July 2021.

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  • 3-December-2020

    English, PDF, 366kb

    Revenue Statistics: Key findings for Greece

    The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Greece decreased by 0.2 percentage points from 38.9% in 2018 to 38.7% in 2019. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.

  • 1-September-2020

    English

  • 15-October-2019

    English, PDF, 1,184kb

    Taxing Energy Use: Key findings for Greece

    This country note explains how Greece taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

  • 14-February-2019

    English

    Making Dispute Resolution More Effective - MAP Peer Review Report, Greece (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.  The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Greece.
  • 17-September-2018

    English

    Boosting investment in Greece

    Aggregate investment has declined markedly over the crisis and has yet to recover. Reviving domestic and foreign investment is crucial to supporting the economic recovery, deepen Greece’s integration into global value chains and raising living standards.

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  • 17-September-2018

    English

    Generating employment, raising incomes and addressing poverty in Greece

    Employment is pivotal to strengthening Greece’s economic recovery, increasing social welfare and redressing poverty.

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  • 28-August-2018

    English, PDF, 672kb

    Greece - Transfer Pricing Country Profile

    Greece - Transfer Pricing Country Profile

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  • 12-April-2018

    English, PDF, 263kb

    Taxation Household Savings: Key findings for Greece

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

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