The Greek Public Revenue Authority (AADE) has published Circular E. 2130 of 25 June 2021, which expands upon the guidance provided by Circular E. 2113 of 22 July 2020 concerning the application of tax residence and permanent establishment rules under Greek tax law and tax treaties during the COVID-19 pandemic. Circular E. 2113 provided guidance in line with the OECD guidance issued in April 2020, including that the period 18 March to 15 June 2020 is not taken into account in determining ind…