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Poland Publishes Synthesized Text of Tax Treaty with Slovenia and the UK as Impacted by the BEPS MLI

28 December 2018

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Treaty Development

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Poland-Slovenia-United Kingdom

Poland's Ministry of Finance has published the synthesized text of the 1996 tax treaty with Slovenia and the 2006 tax treaty with the UK as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The texts constitute auxiliary tools only, aimed at documenting the impact of the MLI to the respective treaties and do not constitute a source of law. As provided in the synthesized texts, the MLI applies: For the 1996 Poland-Slovenia tax treaty: with respect to taxes withheld at source on amounts paid or credited to nonresidents, where...