The transposition of the ATAD into the Greek tax law
DOI:
https://doi.org/10.6092/issn.2036-3583/10830Parole chiave:
ATAD, GAAR, tax avoidance, CFC, interest limitationAbstract
The 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.Riferimenti bibliografici
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