Executive summaryIn July 2020, the Greek Government published draft legislation to implement the European Union (EU) Directive on the mandatory disclosure and exchange of cross-border tax arrangements (referred to as DAC6 or the Directive).The draft legislation was issued on 7 July 2020, with a public consultation launched and comments on the proposals requested by 14 July 2020. On 29 July 2020, the Greek Parliament passed the Law by number 4714/2020, by which the draft MDR legislation was finalized.The Greek Mandatory Disclosure Rules (MDR) legislation is broadly aligned to the requirements of the Directive.The Greek legislation also provides for a six-month deferral to the reporting...