General and specific anti-tax avoidance measures under recent tax reform in Greece Aikaterini Savvaidou & Vasiliki Athanasaki
By: Savvaidou, Aiketerini
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Contributor(s): Athanasaki, Vasiliki.
Material type: 
ArticlePublisher: 2019Subject(s): IMPUESTOS | REFORMA | EVASION FISCAL | FRAUDE FISCAL | PREVENCIÓN | GRECIA | DERECHO COMPARADO | ELUSION FISCAL
In:
Intertax v. 47, n. 4, April 2019, p. 402-413Summary: In 2013, a significant tax reform took place in Greece as a response to the severe economic crisis that hit the country. Many anti-avoidance measures were introduced in tax law, targeting artificial arrangements and tax avoidance schemes. This article presents the Greek antiavoidance legal framework, as currently in force, in comparison to the anti-abuse measures under the OECD BEPS project and the EU Anti-Tax Avoidance Directive (ATAD), by focusing on the core distinction between the general antiavoidance rule (GAAR) and specific anti-avoidance rules(SAARs).
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| OP 2141/2019/4-4 Permanent establishments and BEPS Action 7 | OP 2141/2019/4-5 Geotaxation and the digital | OP 2141/2019/4-6 Online platforms | OP 2141/2019/4-7 General and specific anti-tax avoidance measures under recent tax reform in Greece | OP 2141/2019/5 Intertax | OP 2141/2019/5-1 Developments on the digital economy front | OP 2141/2019/5-2 Spiritus Ex Machina |
Resumen.
In 2013, a significant tax reform took place in Greece as a response to the severe economic crisis that hit the country. Many anti-avoidance measures were introduced in tax law, targeting artificial arrangements and tax avoidance schemes. This article presents the Greek antiavoidance legal framework, as currently in force, in comparison to the anti-abuse measures under the OECD BEPS project and the EU Anti-Tax Avoidance Directive (ATAD), by focusing on the core distinction between the general antiavoidance rule (GAAR) and specific anti-avoidance rules(SAARs).
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