On 4 March 2014, the Ministry of Finance released the annual list of jurisdictions that are considered non-cooperative or that have preferential tax regimes. As a general rule, non-cooperative jurisdictions are non-EU countries that do not have an in-force agreement with Greece on administrative assistance in tax matters. Jurisdictions are considered to have a preferential tax regime if their standard corporate income tax rate is less than 13% (i.e. 50% of the Greek standard rate of 26%). The inclusion on these lists entails consequences for the deduction of expenses, the participation exemption and CFC legislation. The following jurisdictions are listed...