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News & Analysis

Transfer Pricing Developments in Greece: Emerging Case Law and Practical Implications

20 May 2026 by PwC - Greece

Transfer pricing, while a core pillar of international taxation, remains a relatively nascent field in Greece, with no well-established administrative practice or consistent interpretive approaches on critical methodological issues. While the OECD Transfer Pricing Guidelines have long served as the primary reference framework for both taxpayers and tax authorities, the flexible nature of several provisions does not always provide a clearly defined or unambiguous approach for certain issues at domestic level.
News & Analysis

Transfer Pricing in Greece: A Shift Toward Domestic Comparables

27 November 2025 by PwC - Greece

In the evolving landscape of international taxation, transfer pricing remains a cornerstone of compliance for multinational enterprises. At the heart of this discipline lies the use of comparability analyses - benchmarking studies that assess whether intra-group transactions are conducted at arm’s length, by comparing them to similar transactions between independent entities.
News & Analysis

Greece: Turning Transfer Pricing into a Business Tool- not just a tax obligation

03 June 2025 by PwC - Greece

For a number of Greek headquartered firms, transfer pricing has traditionally been viewed as an annual compliance exercise —a technical report done for the tax authorities and then filed away. However, nowadays, domestic and foreign tax authorities expect more, not simply documents, everything that is stamped “Complied” needs to be monitored in real-time.
News & Analysis

The mainly substantive nature of tax litigation according to Greek law of administrative court procedure

01 September 2020 by Georgiou Katrinakis

Georgios Katrinakis, a tax director and attorney with PwC Greece, discusses the structure and scope of the Greek court system, and how its rulings are arrived at and applied