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Greece Consulting on Draft Legislation for ATAD Reverse Hybrid Mismatch Rule

|Proposed Changes|Greece
Greece

The Greek Ministry of Finance has launched a public consultation on draft legislation for the implementation of the reverse hybrid mismatch rule of the EU Anti-Tax Avoidance Directive as amended (Council Directive (EU) 2017/952 - ATAD2). The rule is in line with the Directive, providing that if one or more affiliated non-resident companies maintain a total direct or indirect interest of 50% or more of the voting rights, capital interests, or rights to a share of profit in a hybrid entity in…

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