The Greek Public Revenue Authority (AADE) published Circular Ε. 2054 of 10 March 2021, which provides general guidelines for dealing with the effects of the COVID-19 pandemic on transfer pricing issues. In particular, the Greek guidelines include guidance on: Comparability analysis, including sources of supporting information, due diligence, the re-examination of previously used data, etc.; Losses and allocation of COVID-19 specific costs, including with respect to limited risk entities, contractual terms and agreements, and extraordinary expenses due to the pandemic; Consideration of the effects of government (assistance) programs for COVID-19; and Impact of the COVID-19 pandemic on existing APAs and...