The Greek Ministry Of Finance Signs The Multilateral Competent Authority Agreement For The Automatic Exchange Of Information Through Country‑By‑Country Reporting
On January 27th 2016 the new General Secretary of Public Revenue, acting on behalf of the Greek Government, signed a multilateral agreement which aims to boost international co‑operation on tax issues. The "Multilateral Competent Authority Agreement on the Exchange of Country‑by‑Country Reports" (MCCA) was signed by 31 countries as part of the Action 13 of the OECD/G20 BEPS Project. The aforementioned action urges for implementation of new transfer pricing reporting standards so as to enhance transparency in international tax matters.
The OECD Secretary‑General Angel Gurría said that "Country‑by‑country reporting will have an immediate impact in boosting international co‑operation on tax issues, by enhancing the transparency of multinational enterprises' operations".
Multinationals ("MNEs") shall provide information to their competent tax authorities regarding the global allocation of income, the location of their economic activity among tax jurisdictions in which they operate and the taxes paid. In this manner, tax administrations will be able to estimate transfer pricing risks and thus target MNEs for audit...
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