On 27 July 2020, the Greek parliament approved a law providing for the increased deduction of R&D expenditure announced by the Ministry of Finance in May as part of its plan for supporting and reopening the economy in light of the COVID-19 pandemic. This includes that expenditure incurred for scientific and technological research (R&D expenditure), including depreciation of equipment and instruments used for the purpose of conducting scientific and technological research, is 100% deductible from gross income at the time the expenditure is realized (up from 30%). To claim the 100% deduction, supporting documentation for the R&D expenditure must be...