Issues of International tax content

(Beta version)

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

Department B of International Administrative Cooperation in the Field of Taxation
 

A) Directive 2011/16/ΕU as amended and in force

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

  • Directive 2003/48/ΕC of the Council of June 3rd, 2003 on taxation of savings income in the form of interest payments. Transposition in the Greek legislation with Law 3312/2005, provisions of Chapter Β΄ (OGG 35Α /16-2-2005)
  • Agreements / Conventions for the implementation of equivalent measures to those laid down in Directive 2003/48/EC on the taxation of savings income in the form of interest payments with third countries or the associated or dependent territories of the EU and Amending Protocols:

1. Guernsey, Isle of Man, Jersey

2. The Netherlands Antilles and Aruba

3. Anguilla 

4. British Virgin Islands

5. Cayman Islands

6. Montserrat

7. Turk and Caicos Islands

8. The Swiss Confederation

9. The Principality of Liechtenstein

Agreement between the EC- The Principality of Liechtenstein providing for measures equivalent to those laid down in Directive 2013/48/ΕC for taxation of savings income in the form of interest payments. Ratification with Law 3365/2005 (OGG Α’ 161/23-06-2005) 

                -Amending Protocol - Ratification with Law; 4515/2018 (OGG Α’ 18/07-02-2018)

10. The Republic of San Marino

Agreement between the EC- The Republic of San Marino providing for measures equivalent to those laid down in Directive 2003/48/ΕC for taxation of savings income in the form of interest payments. - Ratification with Law 3362/2005 (OGG Α' 158/2306-2005) 

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

11. The Principality of Monaco

12. The Principality of Andorra

 

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

D) FATCA Agreement between Greece – USA and implementing provisions

E) Multilateral Competent Authorities Agreement 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 Competent Authorities Agreement for the Exchange of Country by Country Reporting and implementing provisions

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

J) Agreement between the Hellenic Republic and the State of Guernsey on the exchange of information on tax matters.                             

Κ) Ministerial Decisions of non-cooperative jurisdictions (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