Poland has published changes to its blacklist, which are effective 19 May 2015. The changes include the removal of six jurisdictions from the list:

• Aruba;
• Belize;
• The Cayman Islands;
• Gibraltar;
• Montserrat; and
• Turks and Caicos

The main effect of removal is that companies in these jurisdictions will no longer be automatically considered CFCs under Poland's CFC regime. In addition, when a comp…