May's Monthly Tax Briefing covers recent developments in tax legislation, including:
A. Decision A. 1083/2024 on the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports
A. General Decision A. 1083/2024 on the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports
1. By way of Law 4490/2017 (the Law) Greece ratified the Multilateral Competent Authority Agreement on the exchange of Country-by-Country Reports (CbC).
2. In compliance with the Law, the Independent Authority of Public Revenues (IAPR) issued Decision A. 1083/2014 (Decision), listing the countries participating in the mutual exchange of the CbC Reports for the 2022 tax year, as such reports will be exchanged in the 2024 tax year.
AA | Country | Country Code | AA | Country | Country Code |
| 1 | San Marino | SM | 25 | Maldives | MV |
| 2 | Azerbaijan | AZ | 26 | Mauritius | MU |
| 3 | Andorra | AD | 27 | Mexico | MX |
| 4 | Argentina | AR | 28 | Monaco | MC |
| 5 | Aruba | AW | 29 | Barbados | BB |
| 6 | Australia | AU | 30 | Netherlands (in respect to BQ ISO code territories: the islands of Bonaire, Sint Eustatius and Saba) | NL |
| 7 | Brazil | BR | 31 | New Zealand | NZ |
| 8 | Gibraltar | GI | 32 | Isle of Man | IM |
| 9 | Guernsey | GG | 33 | Nigeria | NG |
| 10 | Switzerland | CH | 34 | Norway | NO |
| 11 | United Kingdom | UK | 35 | South Africa | ZA |
| 12 | Japan | JP | 36 | Uruguay | UY |
| 13 | India | IN | 37 | Pakistan | PK |
| 14 | Indonesia | ID | 38 | Panama | PA |
| 15 | Israel | IL | 39 | Peru | PE |
| 16 | Iceland | IS | 40 | Russian Federation | RU |
| 17 | Kazakhstan | KZ | 41 | Saudi Arabia | SA |
| 18 | Canada | CA | 42 | Seychelles | SC |
| 19 | China | CN | 43 | Singapore | SG |
| 20 | Colombia | CO | 44 | Thailand | TH |
| 21 | Kenya | KE | 45 | Jersey | JE |
| 22 | Korea | KR | 46 | Turkey | TR |
| 23 | Liechtenstein | LI | 47 | Chile | CL |
| 24 | Malaysia | MY | 48 | Hong Kong | HK |
3. The Decision also includes the list of countries reporting the CbC Reports for the 2024 tax year (non-mutual exchange of CbC Reports) to Greece.
AA | Country | Country Code | AA | Country | Country Code |
| 1 | Anquilla | AI | 8 | Macau | MO |
| 2 | Bermuda | BM | 9 | Bahamas | BS |
| 3 | British Virgin Islands | VG | 10 | Bahrain | BH |
| 4 | United Arab Emirates | AE | 11 | Belize | BZ |
| 5 | Qatar | QA | 12 | Cayman Islands | KY |
| 6 | Costa Rica | CR | 13 | Turks and Caicos Islands | TC |
| 7 | Curacao | CW | 14 | Oman | OM |
