Taxation News – 9th Issue (May 2016)-Certificate of incomes by dividends, interests and royalties Greece Changes to Tax Provisions Alterations to Income Tax Code New online services by the General Secretary of Public Revenues Incorporation of Directive 2014/107/EU regarding the mandatory exchange of information in the field of taxation Incorporation of Directive 2014/86/EU and 2015/121/EU...Read More

Taxation News – 8th Issue (December 2015)-Tax Procedure Code Greece Amendments to the Tax Procedure Code (C.T.P.) regarding:A. Transfer Pricing penaltiesB. Penalties for the inaccurate filing / non-filing of a tax returnC. Penalties on V.A.T. infringementsD. Penalties on infringements regarding withholding taxes On 17 October 2015, Law 4337/2015 introduced amendments which seek the decrease of the...Read More

Taxation News – 7th Issue (September 2015)-Tax Legislation Amendments to the Tax Legislation, Significant Amendment to Goods and Services Tax Bill,  a New Fiscal Procedure Code in Romania Greece Amendments to the Tax Legislation regarding: On July 15th 2015, the Law 4334/2015 introduced significant amendments to tax provisions, the most important of which are described...Read More

Taxation News – 6th Issue (April 2015)-Corporate Tax Avoidance Greece Combating Corporate Tax Avoidance On 18 March 2015, the European Commission presented a package of tax transparency measures which includes a number of initiatives to advance the tax transparency agenda in the European Union. Specifically: Assessing possible new transparency requirements for multinationals The Commission will...Read More

Taxation News – 5th Issue (February 2015)-New Taxation for Mass Media   Greece European Commission Fact Sheet – November Infringements Package: Main Decisions Commission Presents Options for Simpler and more Robust Future VAT Regime V.A.T. Imposition on Leased Airplane’s Delivery in Greek Airline Company when the Seller and the Buyer do not Have Their Establishment...Read More

Taxation News – 4th Issue (October 2014)-European Commission Memo – September Infringements Package: Main Decisions Rokas Taxation Newsflash for October 2014 Greece European Commission Memo – September Infringements Package: Main Decisions In its monthly package of infringement decisions, the European Commission is pursuing legal action against Member States for failing to comply properly with their...Read More

Taxation News – 3rd Issue (April 2014)-New Rules of VAT Taxation of Financial Leasing Bulgaria New Rules of VAT Taxation of Financial Leasing The VAT taxation of financial leasing has been changed as of 1st of January 2014. With the amendment of Article 6 paragraph 2 item 3 of the Value Added Tax Act, VAT...Read More

Taxation News – 2nd Issue (February 2014)-Necessary documentation needed regarding foreign tax credit Albania The new tax rates for Corporate Income Tax and Personal Income tax Bulgaria Amendment in the tax treatment of the relations between resident persons and companies registered in jurisdictions with preferential fiscal arrangements European Union Mandatory Automatic Exchange of Information Greece...Read More

Taxation News – 1st Issue (January 2014)-Clarifications on the tax treatment of capital gains from the alienation of shares Bulgaria Reduced rate of 5% withholding tax on interest and royalties income Romania Taxation of on-line gambling activities; tax on special constructions and infrastructure; increase of minimum gross salary Ukraine Changes to Terms of Payments in...Read More

Public Private Partnerships (PPPs) & the Greek Legislative Approach Among them, one could include pure economic benefits, as the public sector is able to proceed with a greater number of infrastructure projects, even at times when public funding may be significantly constrained and, especially, the better allocation of risks, which is a core element of...Read More