The European Commission has published a draft Supplemental Memorandum of Understanding (MoU) dated 21 June 2017 that supplements the MoU signed by Greece in August 2015 setting out the conditions attached to the financial assistance facility Greece obtained from the European Stability Mechanism. With respect to tax policy reforms, the Supplemental MoU includes that the Greek government commits to:
i. (a) reviewing the corporate tax law covering mergers and acquisitions and implementing the I…