author_orbitax
Orbitax

Share This Article

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

30 December 2020

|

Treaty Development

|

Poland-Indonesia

Poland's Ministry of Finance has published the synthesized text of the 1992 income tax treaty with Indonesia as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaty and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 1992 Poland-Indonesia tax treaty: In Poland: with respect to taxes withheld at source on amounts paid or credited to...