Greece has 57 tax agreements in force as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

Greece signed the MLI in 2017 and deposited its instrument of ratification on 30 March 2021, listing its non-compliant agreements. The MLI entered into force for Greece on 1 July 2021. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.

Greece is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

No jurisdiction has raised any concerns about their agreements with Greece.

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

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