On 5 December 2017, the Greek Public Revenue Authority (AADE) published Decision POL. 1184 of 22 November 2017 on the procedure for the submission and exchange of Country-by-Country (CbC) reports, as well as certain clarifications. Greece's CbC reporting requirements are in line with the BEPS Action 13 guidelines and apply for fiscal years beginning on or after 1 January 2016 for MNE groups meeting the standard EUR 750 million consolidated group revenue threshold.
Key points/clarification co…