The Public Revenue Authority has published a legal document entitled “ΔΕΑΦΒ 1086197 ΕΞ 2016” on 2nd June 2016 for providing clarifications that the acquiring company is responsible for the submission of the relevant transfer pricing documentation with respect to transactions that have taken place after the preparation of the merger balance sheet and the final registration of the merger decision in the business register. The deadline for the submission of the TP documentation by the acquiring company is 4 months from the preparation of the merger balance sheet.
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