On 29 July 2022, Poland published the government statement on the implementation of the measures of the BEPS MLI for the 1988 income tax treaty with China. The statement provides the notifications and reservations taken by the two countries for the application of the MLI to the Poland-China treaty. The statement also notes that the MLI enters into force for the Poland-China treaty on 1 September 2022 and, as such, the MLI applies with respect to tax withheld at source from 1 January 2023 and for other taxes from 1 March 2023. With the publication of the government statement, the...