Details of the Poland - United Arab Emirates Income and Capital Tax Treaty (1993), signed on 11 December 2013, have become available. The protocol was concluded in the Polish, English and Arabic languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The most important amendments are summarized as follows: - The definition of royalties (article 12 of the treaty) has been amended (article 3 of the protocol). "Payments in respect of the operation of mines or quarries or exploitation of natural resources" has been deleted from the definition and "consideration for the use...