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Getting the Deal Through -Tax on Inbound Investment 2015 – Greece

According to the regime which is applicable to transfers of shares carried out from 1 January 2014 onwards, the tax burden amounts to 15 per cent on the capital gains realised from the sale if the seller or transferor is an individual (subject to a pertinent DTC currently in force). Otherwise, said capital gains are subject to corporate income tax under the standard tax regime. The capital gains are calculated by deducting the acquisition from the purchase value (price) of the shares. Any expenses directly related to the purchase or sale of the shares are deemed to be included in the acquisition and the sale value (price) and...

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Getting the deal through – Labour & Employment 2015 – Greece

Articles 648 to 680 of the Greek Civil Code on ‘contract of employment’ are the basic provisions that govern the employment relationship between employers and employees. These articles define: • the nature of an employment contract; • the employer’s and employee’s main obligations; • the time of payment of salary and the consequences of delay; • the consequences of an employee’s sickness; • health and safety at work; • collective employment agreements; • the deemed renewal of an employment term; • annual leave; and • termination for a serious reason. ...

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