The Ministry of Finances has publish a list of countries with which Greece has no formal cooperation with regards to taxation matters, as well as a list of countries that have tax conditions more favorable than those in Greece.
The second list includes states where the taxpayer is liable for tax on profits, capital or revenue which is less than 50% the equivalent rate a taxpayer permanent residing in Greece would pay in Greece.
The countries without any formal cooperation agreements in 2014 are: Andorra, Antigua and Barbuda, Bahamas, Bahrain, Barbados, Brunei, Cook Islands, Dominica, Grenada, Guatemala, Jersey, Lebanon, Liberia, Liechtenstein, Malaysia, Marshall Islands, Maurice, Monaco, Nauru, Netherlands Antilles, FYROM, Niue, Panama, Philippines, St. Lucia, Saint Kitts and Nevis, St. Vincent and the Grenadines, Samoa, Seychelles, Singapore, U.S. Virgin Islands, Vanuatu, Uruguay and Hong Kong.
The list of countries with more favorable tax conditions includes: San Marino, Albania, Andorra, Vanuatu, Bosnia – Herzegovina, Bulgaria, British Virgin Islands, Gibraltar, Guernsey, Ireland, Qatar, United Arab Emirates, Cyprus, Lichtenstein, Montenegro, Macau, Monaco, Montserrat, Bahamas, Bahrain, Belize, Nauru, Cayman Islands, Marshall Islands, Isle of man, Turks and Caicos, Oman, Paraguay, Saudi Arabia, Seychelles, Jersey and FYROM.
