Greece on 13 and 20 March 2023 published the updated blacklist of jurisdictions with preferential tax regimes and blacklist of non-cooperative jurisdictions, respectively. Both lists are effective for the tax year 2021. In comparison with the previous lists (valid for the tax year 2020), Sri Lanka is removed from the blacklist of jurisdictions with preferential tax regimes, while Oman is removed from but Algeria, Belarus, Congo (Rep. of) and Vietnam are added to the list of non-cooperative jurisdictions. So-called “defensive measures” with respect to both lists include disallowing the deduction for Greek tax purposes of payments to persons established in...