On 20 July 2006, the UJ and Poland signed a new income tax treaty. The taxes covered by the new treaty are income tax, corporation tax and capital gains tax in the UK, and the personal income tax and corporate income tax in Poland. The new treaty is based on the  OECD Model Convention (2005). When the treaty enters into force, it will replace the existing income tax treaty dated 16 December 1976. The new treaty will apply in the UK: -   as regards withholding taxes, to income derived on or after 1 January in the calendar year following...