Tax Flash: Guidance on the process of submission and exchange of CbCR


Ministerial Desicion POL 1184/2017 provides guidance with respect to the timing and procedure of submission and exchange of CbC Reports with the Greek tax authorities, as well as the filling of CbCR notifications on behalf of the Greek constituent entities.

The new guidance makes an explicit reference to the OECD guidance on implementation of Country by Country Reporting with respect to technical issues related to the completion and exchange of CbC reports.
 

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