On 30 May 2024, the Greek Public Revenue Authority (AADE) has released Circular A.1083, dated 21 May 2024, outlining the jurisdictions that will exchange Country-by-Country (CbC) reports with Greece in 2024 for the 2022 fiscal year under the Multilateral Competent Authority Agreement on the Exchange of CbC Reports (CbC MCAA).
Reciprocal Exchanges
Greece will engage in reciprocal CbC report exchanges with 49 jurisdictions, including Andorra, Aruba,Argentina, Australia, Azerbaijan, Barbados, Brazil, Chile,Canada, China, Colombia, Gibraltar, Guernsey, Hong Kong, Iceland, India, Indonesia, Isle of Man, Israel, Japan, Jersey, Kazakhstan, Kenya, Korea, Liechtenstein, Malaysia, Maldives, Mauritius,Monaco, Mexico, Netherlands, New Zealand, Nigeria, Norway, Pakistan, Panama, Peru, Russia, San Marino, Saudi Arabia, Seychelles, Singapore,Switzerland, South Africa,, Thailand, Turkey,Uruguay and United Kingdom
Non-Reciprocal Exchanges
Greece will conduct non-reciprocal exchanges with 16 jurisdictions which includes Anguilla, Bahrain, Bahamas,Belize, Bermuda, British Virgin Islands, Costa Rica, Cayman Islands, Curaçao, Macau, Oman, Papua New Guinea, Qatar, Turks and Caicos Islands,Tunisia and United Arab Emirates.
