The Greek Public Revenue Authority (AADE) has published Decision A. 1160 of 16 October 2023, which establishes the list of jurisdictions that are considered non-cooperative for the 2022 tax year. Inclusion in the list affects certain tax matters, including restrictions on the deductibility of payments to such jurisdictions, unless it is proven that there is no element of tax avoidance or evasion involved. For the whole of 2022, the following jurisdictions are considered non-cooperative: Algeria, Angola, Anguilla, Antigua and Barbuda, Belarus, Benin, Botswana, British Virgin Islands, Burkina Faso, Cambodia, Chad, Congo (Republic of), Djibouti, Dominica, Gabon, Ghana, Guatemala, Guinea, Guyana,...