Poland has published the Law of 26 October 2019 on the settlement of disputes regarding double taxation and the conclusion of advance pricing agreements, which generally entered into force on 29 November 2019. One of the main purposes of the law is for the implementation of Council Directive (EU) 2017/1852 of 10 October 2017, which includes rules to ensure effective resolution of disputes concerning the interpretation and application of bilateral tax treaties and the Union Arbitration Convention, and in particular, disputes leading to double taxation. The measures of the Directive apply in Poland for disputes in relation to income or...