We briefly present the main issues on the automatic exchange of information with respect to reportable accounts as introduced in the Greek legal system by Law 4493/2017, (Official Government Gazette Α’ 164/31.10.2017).
Law 4493/2017 touches:
- Foreign Account Tax Compliance Act (FATCA),
- the ratification of respective Memorandum of Understanding (MoU),
- the Intergovernmental Agreement between the US and Greece, as well as
- the relevant Agreement between the US and Greek Competent Authorities.
In this edition
- General context
- Main issues