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 company in these jurisdictions is otherwise deemed to be a CFC under the standard rules, the CFC income attributed to the taxpayer is prorated based on the period during the year the CFC is controlled instead of the CFC...