On 24 November 2011, the Ministry of Finance published the Decree number 1157/2011 on countries whose tax burden is deemed to differ significantly from the Finnish tax burden (the so-called black list) and has significance when applying the controlled foreign company (CFC) legislation. The list remains otherwise the same as currently, except that Kazakhstan is added to the list. The list, which will enter into force on 1 January 2012 and will be applicable from the beginning of tax year 2012, includes: -   Barbados; -   Bosnia and Herzegovina; -   Georgia; -   Kazakhstan; -   Macedonia; -...