Poland's Ministry of Finance has published the synthesized texts of the 1994 tax treaty with Malta and the 2012 tax treaty with Singapore 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 1994 Malta-Poland tax treaty: with respect to taxes withheld at source on amounts paid or credited to non-residents, where the...