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Greece: Confirmation of application of Pillar Two safe harbors

Application of TCSH and UTPR safe harbors for fiscal years starting on or after December 31, 2023

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April 2, 2026

ministerial decision was published on March 23, 2026, confirming the application of the transitional country-by-country reporting safe harbor (TCSH) and undertaxed profits rule (UTPR) safe harbor for fiscal years starting on or after December 31, 2023.

Read an April 2026 report prepared by KPMG’s EU Tax Centre

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