Amendments enacted in Greek Interest Deduction Limitation Rules, CFC rules, and the GAAR following the transposition of the ATAD in Greece
Head of our Tax Practice, Petros Pantazopoulos and associate, Katerina Kalampaliki, analyze the amendments enacted in the Greek Interest Deduction limitation Rules, Controlled Foreign Company (CFC) Rules, and the General Anti – Avoidance Rules (GAAR) following the transposition of the Anti-Tax Avoidance Directive (ATAD – Council Directive 2016/1164/EU of 12 July 2016) in Greece in their article, entitled “The impact of the transposition of the ATAD on Greek tax system“, which was published in Intertax, Volume 48, Issue 2/2020. Their article is available in the following link: TAXI_48_0206