The Greek Public Revenue Authority (AADE) has published Circular No. A.1205 of 19 December 2023, which lists the jurisdictions considered to have preferential tax regime status for the 2022 tax year. The list is used in relation to certain tax rules, including restrictions on the deductibility of expenses incurred with residents of a listed jurisdiction. Preferential tax regimes are those with a corporate tax rate that is equal to or less than 60% of Greece's tax rate for legal persons/entit…