Greece has published Circular No. 1173 of 10 November 2017, which lists the jurisdictions considered to have preferential tax regime status for the tax years 2016 and 2017. Inclusion in the list affects a number of tax matters, including the deductibility of expenses, the participation exemption, and the controlled foreign company regime. Preferential tax regimes are those with a corporate tax rate that is equal to or less than 50% of Greece's tax rate for legal persons/entities resident in …