In a speech delivered at the Thessaloniki International Fair on 11 September 2021, Greek Prime Minister Kyriakos Mitsotakis spoke on tax measures that will support businesses, including previously announced measures such as the permanent reduction in the corporate tax rate from 24% to 22%, as well a certain additional measures. One of the main additional measures announced by the Prime Minister is a tax deduction to support the merging of SMEs employing up to 250 people. This measure provides that such SMEs that merge into a new legal entity would be granted a 30% corporate income tax deduction, i.e., taxed...