Poland's parliament is currently considering new controlled foreign corporation (CFC) rules. The proposed rules include what constitutes a CFC, and how and when they are taxed. A foreign corporation will be considered a CFC when the following conditions are met: 25% or more of its capital or voting rights are held by a Polish resident for a period of at least 30 days in a year, 50% or more its income is from passive sources, and Its income is taxed at a rate at least 25% lower than the Polish rate A CFC will be exempt from the CFC rules...