Issues of International tax content

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Here you can find all the relevant information and documents regarding the Double Taxation Avoidance Agreements and the International Administrative Cooperation, as well as the corresponding institutional framework.

 

Department A of International Tax Treaties and Mutual Agreement Procedures
 

Α)  Documents for the Application of Double Taxation Avoidance Agreements

Β) Institutional Framework for Double Taxation Avoidance Agreements

Section C of International Administrative Cooperation
 

Α) Directive 2011/16/ΕΕ as amended and in force  

Β)  Taxation of income from savings in the form of interest

1. Guernsey, Isle of Man, Jersey

2. The Netherlands Antilles and Aruba

3. Anguilla

4. British Virgin Islands

5. Cayman Islands

6. Montserrat

7. Turks and Caicos Islands

8. The Swiss Confederation

9. The Principality of Liechtenstein

              -Agreement between the EC- The Principality of Liechtenstein which provides for measures equivalent to those established in Directive 2013/48/ΕΚ for taxation of income from savings in the form of interest. – Sanction with Law 3365/2005 (OGG Α’ 161/23-06-2005)

              -Amending Protocol – Sanction with Law 4516/2018 (OGG Α’ 19/07-02-2018)

10. The Republic of San Marino

              - Agreement between the EC- The Principality of Liechtenstein which provides for measures equivalent to those established in Directive 2013/48/ΕΚ for taxation of income from savings in the form of interest. – Sanction with Law 3362/2005 (OGG Α' 158/2306-2005)
              -Amending Protocol – Sanction with Law 4515/2018 (OGG Α’ 18/07-02-2018)   

11. The Principality of Monaco

12. The Principality of Andora

 

 

C) Convention of the Council of Europe and the Organization for Economic Cooperation and Development (OECD), regarding mutual administrative assistance in tax issues and its Amendment Protocol.

D)  FATCA Greece – USA Agreement and application provisions

Ε) Multilateral Agreement of the Competent Authorities for the Automatic Exchange of Financial Account Information and implementing provisions.

F) Regulatory framework for the automatic exchange of financial account information

G) Information material for the automatic exchange of financial account information

H) Multilateral Agreement of Competent Authorities for the Exchange of Reports by Country and implementing provisions

I) Greece - USA Agreement on the exchange of country-by-country reporting and implementing provisions.

J) Agreement between the Greek Government and the State of Guernsey on the exchange of tax information.

K) Determination of non-cooperative states (Article 65 par. 3 of Law 4172/2013)

L) Manual on International Administrative Cooperation in the field of direct taxation.

 

 

Relevant links of International Administrative Cooperation