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Tax Flash: Country-by-country reporting obligations in Greece


Law 4484/2017 incorporates into the Greek legislation the country-by-country reporting requirements for MNEs exceeding the 750 million euro consolidated revenue threshold as recommended by the Organisation for Economic Co-operation and Development (OECD). 

On July 28th, 2017 the Greek Parliament ratified Law 4484/2017, providing for new transfer pricing documentation requirements. The new law supplements the European Union Council Directive 2016/881 on mandatory automatic exchange of information in the field of taxation that was initially incorporated in Greek legislation by Laws 4170/2013 and 4474/2017.

The new requirements largely follow the guidance on country by country reporting provided under Action 13 of the OECD’s Base Erosion and Profit Shifting (BEPS) initiatives. 

Download our tax flash below to learn for more on CbC reporting related obligations in light of the first implementation deadline in December.

Contact us

Mary Psylla

Partner, Tax Leader, PwC Greece

Tel: +30 210 6874543

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