Australian Tax Treaties
Polish Agreement
AGREEMENT BETWEEN AUSTRALIA AND THE REPUBLIC OF POLAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
ARTICLE 28
Entry into Force
1.
This Agreement shall be ratified and the instruments of ratification shall be exchanged at Warsaw.
2.
This Agreement shall enter into force on the date of the exchange of instruments of ratification and its provisions shall have effect:
(a) in respect of withholding tax imposed by a Contracting State on income that is derived by a non-resident of that State, in relation to income derived on or after 1 January; and
(b) in respect of other tax, in relation to profits, income or gains of any year of income beginning:
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) has modified the application of this tax treaty. A synthesised text of the MLI and this tax treaty is available to facilitate the understanding of how the MLI modifies this tax treaty.
This Agreement shall be ratified and the instruments of ratification shall be exchanged at Warsaw.
2.
This Agreement shall enter into force on the date of the exchange of instruments of ratification and its provisions shall have effect:
(a) in respect of withholding tax imposed by a Contracting State on income that is derived by a non-resident of that State, in relation to income derived on or after 1 January; and
(b) in respect of other tax, in relation to profits, income or gains of any year of income beginning:
(i) in the case of Australia, on or after 1 July; and
(ii) in the case of Poland, on or after 1 January,
in the calendar year next following that in which the exchange of instruments of ratification takes place.
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