KPP Law partners George N. Kerameus, Stylianos Chr. Papademetriou and Konstantinos Miliarakis contribute to the collective volume Ανταλλαγή πληροφοριών στον τομέα της φορολογίας (Exchange of Information in Tax Matters), from Nomiki Bibliothiki. The Greek-language publication examines the domestic, EU and international framework for tax information exchange, with particular emphasis on the Directive on Administrative Cooperation (DAC).
The volume brings together contributions from 27 Greek tax law specialists, examining the legal and practical dimensions of cross-border cooperation between tax authorities.
KPP Law’s contributions
George N. Kerameus, together with Konstantinos Miliarakis, examines the implementation of the EU tax information exchange framework in Greece and the penalties for breaches of information exchange and disclosure obligations.
Stylianos Chr. Papademetriou, Head of Tax, together with Andreas Kouknis, examines information exchange systems outside the Directive on Administrative Cooperation.
These contributions address two complementary aspects of the subject: the operation and enforcement of the framework in Greece, and its relationship with mechanisms beyond the DAC. Chapter details are available in the publisher’s table of contents.
Tax information exchange and its relevance to business
For businesses with cross-border activities, tax information exchange raises practical questions about reporting obligations, the treatment of financial and transaction data, and the safeguards available to taxpayers.
The publication explores exchange mechanisms involving financial accounts, tax rulings, digital platforms and crypto-assets. It also considers penalties, taxpayer protections and the interaction between different systems of administrative cooperation.
For in-house legal teams, tax directors and financial executives, these topics are relevant to understanding how information moves between jurisdictions and how disclosure requirements relate to tax compliance and the protection of taxpayer rights.
The volume combines legal analysis with an examination of the regulatory and practical issues arising under the DAC and the related Greek framework.