Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping

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 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.

B. Implementation issues

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.

Summary of the jurisdiction response - Greece

 

	Treaty partners	Compliance with the standard	If compliant, the alternative implemented	Signature of a complying instrument	The alternative implemented through the complying instrument (if not the MLI)	Comments
1	Albania	No	N/A	Yes	N/A
2	Armenia	No	N/A	Yes	N/A
3	Austria	No	N/A	Yes	N/A
4	Azerbaijan*	No	N/A	Yes	N/A
5	Belgium	No	N/A	Yes	N/A
6	Bosnia-Herzegovina	No	N/A	Yes	N/A
7	Bulgaria	No	N/A	Yes	N/A
8	Canada	No	N/A	Yes	N/A
9	China (People's Republic of)	No	N/A	Yes	N/A
10	Croatia	No	N/A	Yes	N/A
11	Cyprus*	No	N/A	Yes	N/A
12	Czech Republic	No	N/A	Yes	N/A
13	Denmark	No	N/A	Yes	N/A
14	Egypt	No	N/A	Yes	N/A
15	Estonia	No	N/A	Yes	N/A
16	Finland	No	N/A	Yes	N/A
17	France	No	N/A	Yes	N/A
18	Georgia	No	N/A	Yes	N/A
19	Germany	No	N/A	Yes	N/A
20	Hungary	No	N/A	Yes	N/A
21	Iceland	No	N/A	Yes	N/A
22	India	No	N/A	Yes	N/A
23	Ireland	No	N/A	Yes	N/A
24	Israel	No	N/A	Yes	N/A
25	Italy	No	N/A	Yes	N/A
26	Korea	No	N/A	Yes	N/A
27	Kuwait*	No	N/A	Yes	N/A
28	Latvia	No	N/A	Yes	N/A
29	Lithuania	No	N/A	Yes	N/A
30	Luxembourg	No	N/A	Yes	N/A
31	Malta	No	N/A	Yes	N/A
32	Mexico	No	N/A	Yes	N/A
33	Moldova*	No	N/A	Yes	N/A
34	Morocco	No	N/A	Yes	N/A
35	Netherlands	No	N/A	Yes	N/A
36	Norway	No	N/A	Yes	N/A
37	Poland	No	N/A	Yes	N/A
38	Portugal	No	N/A	Yes	N/A
39	Qatar	No	N/A	Yes	N/A
40	Romania	No	N/A	Yes	N/A
41	Russia	No	N/A	Yes	N/A
42	San Marino	No	N/A	Yes	N/A
43	Saudi Arabia	No	N/A	Yes	N/A
44	Serbia	No	N/A	Yes	N/A
45	Slovak Republic	No	N/A	Yes	N/A
46	Slovenia	No	N/A	Yes	N/A
47	South Africa	No	N/A	Yes	N/A
48	Spain	No	N/A	Yes	N/A
49	Sweden	No	N/A	Yes	N/A
50	Switzerland	No	N/A	Yes	N/A
51	Tunisia	No	N/A	Yes	N/A
52	Turkey	No	N/A	Yes	N/A
53	Ukraine	No	N/A	Yes	N/A
54	United Arab Emirates	No	N/A	Yes	N/A
55	United Kingdom	No	N/A	Yes	N/A
56	United States	No	N/A	Yes	N/A
57	Uzbekistan*	No	N/A	Yes	N/A