Greece has transposed into local legislation the European Union's Global Minimum Tax Directive.The relevant legislation includes provisions for Qualified Domestic Minimum Top-up Tax, Income Inclusion Rule and Undertaxed Profit Rule.The Transitional Country-by-Country Reporting Safe Harbor and Transitional UTPR Safe Harbor are available.  European Union (EU) Directive 2022/2523, which addresses the 15% minimum effective tax rate for multinational enterprise (ΜΝΕ) groups and large-scale domestic groups with consolidated annual revenues exceeding €750m, has been introduced into Greek local legislation, under L. 5100/2024 (Government Gazette A' 49/05-04-2024).In addition to transposing the EU Pillar Two Directive (EU Directive 2022/2523) into Greek tax legislation, the...