The protocol amending the 1993 income and capital tax treaty between Poland and the United Arab Emirates will enter into force on 1 May 2015. The protocol was signed 11 December 2013, and includes the following key changes: Article 12 (Royalties) The definition of royalties is replaced, including a general rewording and the removal of the exclusion of payments in respect of the operation of mines or quarries or exploitation of natural recourses. Article 13 (Capital Gains) Article 13 is amended by adding the provision that capital gains derived by a resident of one Contracting State from the alienation of...