The Greek Public Revenue Authority (AADE) has published Decision A. 1246 of 23 November 2021, which establishes the list of jurisdictions that are considered non-cooperative for the 2020 tax year. Inclusion in the list affects certain tax matters, including restrictions on the deductibility of payments to such jurisdictions, unless it is proven that there is no element of tax avoidance or evasion involved.
For the whole of 2020, the following jurisdictions are considered non-cooperative:
A…