Abbreviations
X
Greek Business Law
A Handbook for Businesses and Legal Practitioners
FOE
Freedomof Establishment
FOS
Freedomof Services
GCBR
Greek Code of Books and Records
GITC
Greek IncomeTax Code
GMS
General Meeting of Shareholders
HCC
Hellenic Competition Authority
IAS
International Accounting Standards
IFRS
International Financial Reporting Standards
IKE
Idiotiki Kefaleouhiki Eteria (Private Company)
IP
Intellectual Property
MC
Management Company
MiFID
Markets in Financial Instruments Directive
OBI
Organismos Biomichanikis Idioktisias (Greek Industrial
Property Organisation)
OECD
Organisation for Economic Cooperation andDevelopment
P&L account
Profit and Loss account
PE
Permanent Establishment
PPPs
Public-Private Partnerships
SA
Société Anonyme
SMEs
Small andMedium-sized enterprises
TFEU
Treaty on the Functioning of the EuropeanUnion
TPC
Tax Procedure Code
UCITS
Undertakings for collective investment in transferable
securities
UNCITRAL
UnitedNations Commission on International Trade Law
VAT
Value AddedTax
