On 29 December 2015, the Greece's Public Revenue Authority published the list of jurisdictions that are considered non-cooperative or considered to have preferential tax regimes for the 2015 tax year. Inclusion in the list affects a number of tax matters, including the deductibility of expenses, the participation exemption and the controlled foreign company regime. Non-cooperative jurisdictions are those that do not have an in-force agreement with Greece on administrative assistance in tax ma…