Hungary has published Decree 5/2021. (VI. 8.) from the Minister of Finance, which contains a revised list of non-cooperative jurisdictions. The list is primarily used in relation to Hungary's controlled foreign company (CFC) defensive measure that applies from 1 January 2021 and provides that certain exemptions from the CFC rules may not be applied in relation to foreign companies established in a non-cooperative jurisdiction. The revised list follows the latest EU list of non-cooperative jur…