Assertion: blacklist's list | /r/CapableOf | commit to reform their tax structures
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Source sentences:
text: – Bermuda and the Cayman Islands, along with Guernsey, Jersey and the Isle of Man – have been placed on a so-called “grey list” who have committed to reform their tax structures to ensure, for example, that firms are not simply using their 0% corporate tax rates to shield their profits.