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INCOME TAX CODE 7th edition
Interpretation & Accounting Treatment
Authors:
N. Sgourinakis, V. Mihelinakis
Accountants - Tax consultants
Abstract:
This 7th updated edition is an attempt at offering a compre-
hensive interpretation of all tax provisions governing income taxation
from 2017 onwards; the analysis includes useful applications and exam-
ples. In particular, the authors analyse all relevant general provisions and
taxation terms, along with specific income categories, such as business
income, property or equity income, capital gains, with special emphasis
on amended provisions requiring special attention. The second part of this
book includes the consolidated text of Greek Law No. 4172/2014, as cur-
rently in force. Each article of this Code is annotated with comments and
useful applications and examples prepared by the authors, with a view
to enabling user to better understand the provisions thereof; this book
also includes circulars issued by the tax authorities to resolve challenging
issues or offer guidance and clarifications with regard to the implementa-
tion of the relevant law.
ISBN 978-960-622-286-3
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