The amendments of the draft law implementing Directive 2014/17/EU on credit agreements for consumers regarding residential immovable property and amending Directives 2008/48/EC has been submitted to the parliament on 23rd November 2016. The amendments of the draft law implementing Directive 2014/17/EU announced a Mutual Agreement Procedure (MAP) under the OECD Income and Capital Model Convention. A tax incentives has been also declared for business reorganizations under the Greek Income Tax Code (articles 52-55). The draft provisions aim to provide uniform treatment for business reorganizations under the Greek Income Tax Code and investment law and are the same as the provision of Investment Law 2166/1993.