OrbitaxProtocol to treaty between Poland and Malta – details
|Treaty Development|Poland; Malta
Details have become available of the amending protocol to the Malta and Poland income tax treaty of 7 January 1994, signed on 6 April 2011).
The protocol contains a new exchange of information provision (Art. 17) in line with Art. 26 of the OECD Model Tax Convention.
Art. 3 provides that a building site or construction or assembly or installation…
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