Marina Allamani contributes the chapter on Tax Compliance in Compliance & Ethics - Regulatory & Ethical Business Conformity

Partner Marina Allamani contributed the chapter on Tax Compliance to the collective work "Compliance & Ethics - Regulatory & Ethical Business Conformity” published by Greek publishing house Nomiki Bibliothiki. The book, prepared under the direction of Argiris Economou, General Counsel of PPC SA, addresses the implementation of compliance programs in areas with increased compliance requirements such as Capital Markets, Competition Law, Tax Legislation, Environment, Data Protection, and Employment Law. The book is intended to serve as guidance for in-house lawyers and compliance officers in charge of E&C programs. The chapter on tax compliance analyses the concept of tax compliance from the perspective of the taxpayers and the tax administration respectively, provides practical guidance on the particularities of the Greek tax framework, as well as potential pitfalls, especially in the BEPS aftermath, and looks at the tax implications to be taken into account during the decision making process in relation to the management of tax affairs, including tax disputes. The chapter also proposes best practices for managing and improving overall tax compliance.