On 16 March 2016, draft legislation was submitted to the Greek parliament for the implementation of amendments made by EU Directives 2014/107/EU and 2014/86/EU regarding information exchange and hybrid mismatches respectively.
Directive 2014/107/EU amended the EU Directive on administrative cooperation in the field of taxation (2011/16/EU) by expanding the scope of the automatic exchange of information to include interest, dividends, and gross proceeds from the sale of financial assets and …