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Tax Alert Law 4484/2017 - implementation of the EU Council Directive 2016/881
Tax Alert Law 4484/2017 - implementation of the EU...
Consistent with our commitment to provide current information on tax issues we inform you that Law 4484/2017 implementing the EU Council Directive 2016/881 into Greek Legislation regarding mandatory automatic exchange of information in the field of taxation was published on 1 August 2017. The only significant change introduced in the final law as compared to the bill that was submitted to parliament was to increase penalties for non-compliance with the Country by Country Reporting obligations.
In this edition
- Non-filing of the CbyC Report attracts a penalty of EUR 20 000 (as compared to EUR 10 000 proposed in the bill).
- Late filing or filing an inaccurate CbyC Report attracts a penalty of EUR 10 000 (as compared to EUR 5 000 proposed in the bill).
© 2020 KPMG Accountants Single Member S.A., a Greek Societe Anonyme and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
