On 29 September 2017, the Polish Sejm (lower house of parliament) approved the law for the ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). The law is now before the Senate. Once the ratification process is complete and Poland deposits its instrument of ratification, the BEPS MLI will become effective for a particular Polish bilateral tax treaty: With respect to withholding taxes from 1 January of the year following the MLI's entry into force for both parties to the particular treaty; and With respect to all other taxes for tax periods beginning on...