Greece has published the list of jurisdictions that are considered non-cooperative for the 2017 tax year. Inclusion in the list affects a number of tax matters, including restrictions on the deductibility of payments to such jurisdictions, restrictions on the participation exemption for dividends received, and the application of CFC rules. The list includes the following jurisdictions, some of which met Greece's information exchange requirements during the year:
Antigua and Barbuda, the Bah…