On 21 June 2022, Poland published the government statement on the implementation of the measures of the BEPS MLI for the 1978 income tax treaty with Thailand. The statement provides the notifications and reservations taken by the two countries for the application of the MLI to the Poland-Thailand treaty. The statement also notes that the MLI enters into force for the Poland-Thailand treaty on 1 July 2022 and, as such, the MLI applies with respect to tax withheld at source and for other taxes from 1 January 2023 for both countries. With the publication of the government statement, the publication...