Greece has 57 tax agreements in force, as reported in its response to the Peer Review questionnaire.

Greece signed the MLI in 2017, listing its non-compliant 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.

Greece’s listed agreements under the MLI will start to be compliant after Greece’s ratification of the MLI. Greece is encouraged to ratify the MLI as soon as possible.


← 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 asymmetrical application of the simplified LOB under Article 7(7)(b) of the MLI.

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