Greece Publishes Law to Implement EU Directive on Exchange of Tax Rulings and Other Changes

Greece has published Law No. 4474 in the 7 June 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) 2015/2376 concerning the exchange of cross border tax rulings and advance pricing agreements between EU Member States. The exchange generally applies for rulings issued, amended, or renewed after 31 December 2016, as well as for past ruli…