According a recent update from the Guernsey government, the individual income tax agreement between Guernsey and Poland will enter into force 1 October 2014. The agreement was signed 8 October 2013, and is the first of its kind between the two jurisdictions. The agreement applies only to individual income tax, and does not include the typical company related articles of a full tax treaty, such as permanent establishments, business profits, dividends, interest and royalties withholding rates, etc. The agreement will apply from 1 January 2015.