The transposition of the ATAD into the Greek tax law

Katerina Savvaidou, Vasiliki Athanasaki
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.
doi:10.6092/issn.2036-3583/10830 fatcat:vohjsz6zkfgchmtbzrqdmyiggq