May's Monthly Tax Briefing covers recent developments in tax legislation, in relation to Decision A. 1056/2025 on the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports.
1. By way of Law 4490/2017 (the Law) Greece ratified the Multilateral Competent Authority Agreement on the exchange of Country-by-Country Reports (CbC).
2. In compliance with the Law, the Independent Authority of Public Revenues (IAPR) issued Decision A. 1056/2025 (the Decision). This lists the countries participating in the mutual exchange of CbC Reports for the 2023 tax year, as such reports will be exchanged in the 2025 tax year.
| A/A | Country | Country Code | A/A | Country | Country Code |
| 1 | Albania | AL | 28 | Kazakhstan | KZ |
| 2 | Andorra | AD | 29 | Kenya | KE |
| 3 | Argentina | AR | 30 | Korea | KR |
| 4 | Aruba | AW | 31 | Liechtenstein | LI |
| 5 | Australia | AU | 32 | Malaysia | MY |
| 6 | Azerbaijan | AZ | 33 | Maldives | MV |
| 7 | Barbados | BB | 34 | Mauritius | MU |
| 8 | Belize | BZ | 35 | Mexico | MX |
| 9 | Brazil | BR | 36 | Monaco | MC |
| 10 | Canada | CA | 37 | Netherlands (in respect to BQ ISO code territories: the islands of Bonaire, Sint Eustatius and Saba) | NL |
| 11 | Chile | CL | 38 | New Zealand | NZ |
| 12 | China | CN | 39 | Nigeria | NG |
| 13 | Colombia | CO | 40 | Norway | NO |
| 14 | Costa Rica | CR | 41 | Pakistan | PK |
| 15 | Curacao | CW | 42 | Panama | PA |
| 16 | Dominican Republic | DO | 43 | Peru | PE |
| 17 | Faroe Islands | FO | 44 | Russian Federation | RU |
| 18 | Gibraltar | GI | 45 | San Marino | SM |
| 19 | Guernsey | GG | 46 | Saudi Arabia | SA |
| 20 | Hong Kong | HK | 47 | Seychelles | SC |
| 21 | Iceland | IS | 48 | Singapore | SG |
| 22 | India | IN | 49 | South Africa | ZA |
| 23 | Indonesia | ID | 50 | Switzerland | CH |
| 24 | Isle of Man | IM | 51 | Thailand | TH |
| 25 | Israel | IL | 52 | Türkiye | TR |
| 26 | Japan | JP | 53 | United Kingdom | UK |
| 27 | Jersey | JE | 54 | Uruguay | UY |
3. The Decision also includes the list of countries submitting CbC Reports for the 2025 tax year (non-mutual exchange of CbC Reports) to Greece.
| A/A | Country | Country Code | A/A | Country | Country Code |
| 1 | Anguilla | AL | 9 | Papua New Guinea | PG |
| 2 | Bahamas | BS | 10 | Qatar | QA |
| 3 | Bahrain | BH | 11 | Serbia | RS |
| 4 | Bermuda | BM | 12 | Tunisia | TN |
| 5 | British Virgin Islands | VG | 13 | Turks and Caicos Islands | TC |
| 6 | Cayman Islands | KY | 14 | United Arab Emirates | AE |
| 7 | Macau | MO | 15 | Vietnam | VN |
| 8 | Oman | OM |
