On 30 June 2022, Greece published Law No. 4949/2022, which contains various measures. One of the main measures is for the implementation of the reverse hybrid mismatch rule of the EU Anti-Tax Avoidance Directive as amended (Council Directive (EU) 2017/952 - ATAD2). The rule is in line with the Directive, providing that if one or more affiliated non-resident companies maintain a total direct or indirect interest of 50% or more of the voting rights, capital interests, or rights to a share of profit in a hybrid entity incorporated or established in Greece, and such non-resident companies are located in a...