The transposition of the ATAD into the Greek tax law
Keywords:ATAD, GAAR, tax avoidance, CFC, interest limitation
AbstractThe study focuses on the transposition of the “ATAD” into the Greek tax law, following the enactment of L.4607/2019, applicable for income and expenses derived from tax years as starting on 1 January 2019 and onwards. The analysis will indicate how the ATAD anti-abuse provisions were incorporated in the Greek tax legislation and how the new rules are interpreted and applied.
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