Tax havens – New “black list” of countries and territories engaged in harmful tax competition

On April 23rd 2013, a new “tax havens” list was announced in Poland. It comes into effect 14 days after its announcement. The Minister of Finance signed the two decrees: one that determines the countries and territories engaged in a harmful tax competition in regards to the corporate income tax, and the other in regards to the personal income tax.

The new “tax havens” list currently consists of 37 listings. The following dependencies of the British Crown were removed from the list:




Isle of Man