On 22 May 2017, Poland published in the Official Gazette the regulation of 17 May 2017 on the list of countries and territories applying harmful tax practices (tax havens). The latest list applies from 23 May 2017 and replaces the list issued in April 2015. Taxpayers dealing with listed countries and territories may be affected in relation to Poland's anti-avoidance rules, including controlled foreign company (CFC) rules and transfer pricing rules. As compared to the previous list, countries…