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Tax Flash October 2014


Guide to Advance Pricing Agreements (APAs)

October 2014

APA process provides certainty to taxpayers, since they are in a position to predict their future tax liabilities.

Following the provisions of the Greek Tax Procedures Code and the relevant Ministerial Circular POL. 1284/2013, the General Secretariat of Public Revenue published on its website guide to Advanced Pricing Agreements (APAs), as well as relevant application forms for the Pre-filing stage and the Formal application stage. The purpose of the Guide is to determine in detail the content and the procedure of the APA, as well as the type of information to be submitted.

The Press Release of the Ministry of Finance highlights the fact that the taxpayers will benefit from the certainty concerning the agreed transfer pricing methodology, will reduce their compliance costs and will be in a better position to predict their tax liabilities.

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Mary Psylla

Partner, Tax Leader, PwC Greece

Tel: +30 210 6874543

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