Poland's Ministry of Finance has published the synthesized text of the 1992 tax treaty with Russia as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The text constitutes an auxiliary tool only, aimed at documenting the impact of the MLI to the treaty and does not constitute a source of law. As provided in the synthesized text, the MLI applies for the 1992 Poland-Russia tax treaty: In Poland: with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such...