On 31 December 2013, the Ministry of Finance published the Decree No. 1284/2013 on countries whose tax burden is deemed to differ significantly from the Finnish tax burden (the "black list") and has significance when applying the controlled foreign company (CFC) legislation. The list remains the same as since 2012, except that Tajikistan and Uruguay are added to the list.
The list, which entered into force on 1 January 2014 and applies from the beginning of tax year 2014, includes: