Washington DC has adopted the Combined Reporting Clarification Amendment Act of 2015 as part of the Fiscal Year 2016 Budget Support Act of 2015, which includes a tax haven blacklist of 39 jurisdictions. This makes Washington DC one of just three U.S jurisdictions to have such a list, the others being the states of Oregon and Montana. The list is applied in regard to the combined reporting statutes, which requires that unitary groups operating in Washington DC include the income and apportionment factors of members doing business in tax haven jurisdictions. The list is in addition to the existing criteria...