On 19 April 2018, the Greek parliament voted to approve the bill (Greek language) for the ratification of the bilateral competent authority arrangement with the United States for the exchange of Country-by-Country (CbC) reports. The arrangement was signed 27 September 2017 and provides for the exchange of CbC reports with respect to reporting fiscal years beginning on or after 1 January 2016, with the first exchanges to take place by the end of June 2018. However, exchange cannot take place …
