On 26 June 2014, the Polish Sejm approved the law ratifying the pending protocol to the 1993 tax treaty with the United Arab Emirates. The protocol was signed 11 December 2013, and includes the following key changes: Article 12 – Royalties The definition of royalties is adjusted by removing "payments in respect of the operation of mines or quarries or exploitation of natural resources," and adding "consideration for the use of, or the right to use, (…) films or tapes for radio or television broadcasting." Article 13 - Capital Gains The capital gains article has been amended by allowing the...