On 27 July 2016, the Greek Parliament reportedly approved legislation amending the country's transfer pricing documentation and advance pricing agreement (APA) deadlines. The changes include:
- The deadline for the preparation of transfer pricing documentation is extended from four months after the taxpayer's year-end to the tax return due date (generally six months);
- The deadline for submitting the Summary Information Table (SIT) of related-party transactions is also extended to the tax retur…