On 28 July 2020, the Greek Public Revenue Authority (AADE) published Circular E. 2113 of 22 July 2020, which provides guidance on the application of tax residence and permanent establishment rules under Greek tax law and tax treaties during the COVID-19 pandemic. In general, this includes guidance in line with the guidance issued by the OECD in April 2020 providing recommendations on implications of the COVID-19 crisis on cross-border workers and other related cross-border matters. In particular, Circular E. 2113 provides that the period from 18 March to 15 June 2020 will not be taken into account in determining individual...