Greece
A. Progress in the implementation of the minimum standard
Greece has 57 tax agreements in force, as reported in its response to the Peer Review questionnaire.
Greece signed the MLI in 2017, listing 57 tax agreements.
Greece is implementing the minimum standard in its tax agreements through the inclusion of the preamble statement and the PPT.1
The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.
B. Implementation issues
No jurisdiction has raised any concerns about their agreements with Greece.
Note
← 1. For its agreements listed under the MLI, Greece is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI). Greece also opted for the simplified LOB under Article 7(7)(b) of the MLI.