Greece has published Law No. 4484 in the 1 August 2017 edition of the Official Gazette. The law provides for the implementation of amendments made to the EU Directive on administrative cooperation in the field of taxation (2011/16/EU) by Council Directive (EU) 2016/881 concerning the exchange of Country-by-Country (CbC) reports, as well as various other amendments. The CbC reporting requirements are in line with Action 13 guidance and the EU Directive, including that:
- The CbC reporting requi…