The Greek Ministry of Finance has recently issued Ministerial Decision POL. 1144/15.5.2014. The Decision amends the requirements for transfer pricing documentation and other issues as introduced in guidance on Greece's transfer pricing rules issued in April 2014. The transfer pricing rules and subsequent amendments apply for tax years beginning on or after 1 January 2014.
The Decision outlines the transfer pricing documentation requirements, which include a master file and Greek file.
The …