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Poland Publishes Statements on Implementation of BEPS MLI for Tax Treaties with the Czech Republic and Indonesia

19 August 2020

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Treaty Development

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Poland-Czech Rep-Indonesia

Poland has published government statements in the Official Gazette on the implementation of the measures of the BEPS MLI for the 2011 tax treaty with the Czech Republic and the 1992 tax treaty with Indonesia. The statements provide the notification and reservations taken by the two countries in relation to the respective tax treaties with Poland. With respect to the 2011 Czech Republic-Poland tax treaty, the MLI will apply: with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2021; with respect...