Greek Parliament Approves Transfer Pricing Documentation and APA Deadline Amendments

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…