OBS_VALUE: <ul><li><a href=https://search.et.gr/el/fek/?fekId=685765 target=_blank>Law 27/1975 on ship taxation, imposition of a contribution for the development of Merchant Shipping, establishment of foreign shipping companies and regulation of related issues.(Νόμος 27/1975 - ΦΕΚ 77/Α/22-4-1975. Enacted 22.04.1975. Article 25. )</a></li><li><a href=https://www.enterprisegreece.gov.gr/images/public/pdf-files/Setting-up-a-Company-in-Greece.pdf target=_blank>Enterprise Greece, Setting up a Company in Greece(Enterprise Greece, Setting up a Company in Greece, page 7, Office/branch of foreign shipping companies of Law 27/1975 (A’77))</a></li></ul>