On 9th December 2019, the Executive Power published Executive Branch Decree 862/2019 in the Official Gazette, which approves a new revised text of the regulatory decree of the Income Tax Act and incorporated provisions that were contained in different regulations (e.g. taxation of nonresident investors, tax rules). Some amendments are introduced in the Decree. This decree effects from the same date of its publication in the Official Gazette. Again, the decree also contain lists of countries that should be considered “non-cooperating” for tax purposes and includes provisions regarding the application of CFC rules.