Ref. Ares(2016)3142639 - 01/07/2016
doc 6
Annex A
Publicly available information in the area of transfer pricing
Greece
Nature of information
Source of information
1. The regulations of the Greek tax law Information on all Greek tax
concerning the transfer pricing (under legislation and the regulatory
invoicing or over invoicing transactions) acts, are published and they are
are as described in the article 39, law available on the following
2238/1994 and in the article 25, address:
paragraph 5, law 2523/1997.
http://www.gsis.gov.gr
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