Feb 2025
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January's Monthly Tax Briefing covers recent developments in tax legislation, in relation to Decision A. 1198/2024 on non‐cooperative countries for 2023.
1. By way of Decision A. 1198/2024, the Independent Authority of Public Revenues issued the list of countries (jurisdictions, overseas countries or territories under any special association or dependency regime) considered non‐cooperative for 2023 within the meaning of par. 1 of Art. 65 of Law 4172/2013:
| A/A | Country | A/A | Country |
| 1 | Algeria | 21 | Honduras |
| 2 | Angola | 22 | Kazakhstan |
| 3 | Anguilla | 23 | Kingdom of Lesotho |
| 4 | Antigua and Barbuda | 24 | Liberia |
| 5 | Belarus | 25 | Madagascar |
| 6 | Belize | 26 | Mali |
| 7 | Botswana | 27 | Nicaragua |
| 8 | British Virgin Islands | 28 | Niger |
| 9 | Cambodia | 29 | Palau |
| 10 | Chad | 30 | Panama |
| 11 | Cote d'Ivoire | 31 | Philippines |
| 12 | Djibouti | 32 | Republic of the Congo |
| 13 | Dominica | 33 | Seychelles |
| 14 | Fiji | 34 | Sierra Leone |
| 15 | Gabon | 35 | Tanzania |
| 16 | Ghana | 36 | Togo |
| 17 | Guatemala | 37 | Trinidad and Tobago |
| 18 | Guinea | 38 | Vanuatu |
| 19 | Guyana | 39 | Zambia |
| 20 | Haiti | 40 | Zimbabwe |
2. The countries in the table below are considered non-cooperative for the months indicated:
| A/A | Country | The period in 2023 during which the jurisdiction is considered non-cooperative |
| 1 | Benin | 1 January – 1 May 2023 |
| 2 | Burkina Faso | 1 January – 1 April 2023 |
| 3 | Papua New Guinea | 1 January – 1 December 2023 |
| 4 | Vietnam | 1 January – 1 December 2023 |
Download our January 2025 Tax Briefing.
