Greek Corporate Tax and European Tax Integration
The present study constitutes a thorough review of the current tax regime applicable in Greece, from a corporate income tax point of view, following the significant tax reform that has taken place in 2013, with a particular emphasis on the latest, important tax modifications that have been carried out recently, within 2018 and 2019. The study especially refers to the components of the tax base in Greece, the applicable tax rates and the taxation of business profits, mergers and demergers, dividends and capital gains, subsidiaries and permanent establishments and groups of companies. Moreover, special reference is made to the controlled foreign companies (CFC) regime as well as the exit taxation regime applicable in Greece. Last but not least, the study also covers issues of national legitimacy and European compatibility of reforms as well as issues of tax competition.
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