On 23 April 2015, the Greek Ministry of Finance released a draft Ministerial Decision concerning the new rules published in the Official Gazette on 21 March 2015. The new rules introduced a 26% tax on payments made to individuals or legal entities that: Are resident in a jurisdiction that is non-cooperative in tax matters, Are resident in a jurisdiction with a beneficial tax regime, i.e. a tax rate less than half of the Greek 26% tax rate, Are an associated company and not in compliance with transfer pricing documentation requirements, or Lack the organizational structure or substance to carry out...