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Poland Publishes Synthesized Text of Tax Treaty with the Czech Republic as Impacted by the BEPS MLI

01 October 2020

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Treaty Development

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Poland-Czech Rep

Poland's Ministry of Finance has published the synthesized text of the 2011 income tax treaty with the Czech Republic 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 Czech Republic tax treaty: In Poland: with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving...