Making the Mutual Agreement Procedure More Effective in Greece: A Commentary on the Guidelines for the Conduct of MAPs

In October 2020, the Greek Independent Authority for Public Revenue published a new decision, Decision A. 1226/2020, amending the guidelines for the conduct of the mutual agreement procedure (MAP) under tax treaties. The amendments were necessary in view of certain recent changes in the domestic legislation affecting MAPs under tax treaties, as well as the ongoing peer review exercise and recommendations under the OECD’s BEPS Action 14.