That would be 90 degrees as well, however I mean 90 degrees when viewed from overhead. The CPOL will still help to remove reflections at high noon, but the effect may not be as strong as desired.
Just remember that the best conditions happen when the sun is close to the horizon and coming from the direction of your shoulder when you're pointing the camera at the subject.


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but doesn't 90 degrees to the lens axis mean that the sun is directly on the head?



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