Greece: Income tax treaty with Japan in force; list of non-cooperative countries for FY2023

Recent tax developments

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January 15, 2025

The KPMG member firm in Greece prepared a report about the following recent tax developments:

  • New income tax treaty between Greece and Japan in force: The new income tax treaty between Greece and Japan that was ratified by Law 5137/2024 entered into force on December 5, 2024.
  • Updated list of non-cooperative countries for FY2023: Decision A.1198/2024 sets out the updated list of non-cooperative countries for tax purposes for FY2023, which includes Zambia, Zimbabwe, Fiji, Sierra Leone and Belize, while Mauritania, Rwanda, Thailand and Sint Maarten were removed. Furthermore, four countries are considered as non-cooperative only for a specific part of 2023, namely: Vietnam, Benin, Burkina Faso, and Papua New Guinea.

Read a January 2025 report prepared by the KPMG member firm in Greece

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