Greek Parliament Approves Law for DAC6 Reporting, ATAD Exit Tax and Hybrid Mismatch Rules, and Other EU Directives and Measures

On 29 July 2020, the Greek parliament approved the law to transpose measures of several EU directives, as well as certain other measures. This includes:

• Requirements for the reporting of cross-border arrangements as per Council Directive (EU) 2018/822 (DAC6);
• New provisions on exit tax and hybrid mismatches as per the EU Anti-Tax Avoidance Directive (ATAD1 and 2);
• Tax dispute resolution mechanisms as per Council Directive (EU) 2017/1852;
• New provisions allowing for the rollback of APAs, with…