The changes—introduced by Law 4410/2016 (Government Gazette Ά 141/03-08-2016)—extend the deadline for preparation by taxpayers of their transfer pricing documentation files and the submission of their “summary information sheets” to the Ministry of Finance. The new due date is the date for filing their annual corporate income tax returns. The new deadline is effective and applies for transfer pricing documentation files prepared for tax years commencing as of 1 January 2015 and later.
The new legislation also provides:
Read an August 2016 report [PDF 432 KB] prepared by the KPMG member firm in Greece
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