On 7 July 2020, the Ministry of Finance published a draft bill related to the transposition of anti-hybrid rules for public consultation. This Bill includes a new article, Article 50 to amend the Article 66B and covers to the extent in where a hybrid mismatch results in a double deduction and to the extent that a hybrid mismatch results in a deduction without considering the deduction denied or not denied by the jurisdiction of the payer. The public consultation is opened until 14 July 2020. The anti-hybrid rules would apply as per 1 January 2020. But, in the banking sector, this would be applicable from 1 January 2023.
Related Posts
Greece publishes 2024 tax regime jurisdiction list
Greece has listed 42 jurisdictions as having preferential tax regimes for the 2024 tax year under Decision No. A. 1160
Read MoreGreece simplifies application process for investor flat-tax regime for new tax residents
Greece’s The Independent Authority for Public Revenue (AADE) has simplified the application process for the
Read MoreGreece enacts sweeping law on housing, debt settlement, energy relief and tax measures
Greece has enacted Law 5313/2026, published in Government Gazette A' 102 on 25 June 2026, introducing a broad
Read MoreGreece: AADE extends filing deadline for 2025 corporate, personal income tax returns
Greece’s Independent Authority for Public Revenue (AADE) has extended the deadline for submitting income tax returns
Read MoreGreece clarifies permanent establishment rules, revamps investment fund taxation
Greece has introduced changes to its tax framework through Law 5313/2026, published in the Greek government’s
Read MoreGreece: AADE launches DAC9/GIR portal for Pillar Two GloBE information return filings
The Greek Public Revenue Authority (AADE) has launched the DAC9/GIR web portal to facilitate the electronic submission
Read More