Recently, the Ministry of Finance published a decision containing the list of jurisdictions to which it will apply the OECD Agreement on the Automatic Exchange of Information on Country-by-Country Reporting (CbC) (2016) in 2022 concerning the information relating to 2020.
Accordingly, Greece will apply the CbC MCAA to the following jurisdictions in 2022:
San Marino, Andorra, Argentina, Australia, Brazil, Gibraltar, Guernsey, Switzerland, United Kingdom, Japan, India, Indonesia, Iceland, Kazakhstan, Canada, China, Colombia, Costa Rica, Korea, Liechtenstein, Malaysia, Mauritius, Mexico, Monaco, Netherlands (in respect to territories: the islands of Bonaire, Sint Eustatius, and Saba), New Zealand, Isle of Man, Nigeria, Norway, South Africa, Uruguay, Pakistan, Peru, Panama, Russian Federation, Saudi Arabia, Seychelles, Singapore, Jersey, Turkey, Chile, and Hong Kong.
Additionally, Greece plans to apply the CbC MCAA to the following jurisdictions on a non-reciprocal basis:
Anguilla, Bermuda, British Virgin Islands, United Arab Emirates, Qatar, Curacao, Macau, Bahamas, Bahrain, Belize, Cayman Islands, Turks and Caicos Islands.
