Poland has published a government statement on the implementation of the measures of the BEPS MLI for the 1993 tax treaty with South Africa. The statement provides the notifications and reservations taken by the two countries for the application of the MLI to the Poland-South Africa treaty. The statement also notes that the MLI enters into force for the Poland-South Africa treaty on 1 January 2023 and, as such, the MLI applies with respect to tax withheld at source from 1 January 2023 and for other taxes from 1 July 2023. With the publication of the government statement, the publication...