HMRC has published the ‘synthesised’ text of the UK’s double taxation convention with Poland, as modified by the BEPS multilateral instrument (MLI). The MLI came into force for the UK on 1 October 2018 and for Poland on 1 July 2018.
The MLI modifies the 2006 Poland/UK double tax convention and is effective from:
The MLI allows jurisdictions to integrate elements of the OECD/G20 BEPS project into their existing bilateral tax treaties. In July, HMRC published the final list of UK reservations and notifications for the UK’s ‘covered tax agreements’ under the MLI.
The authentic legal texts of the 2006 double tax convention and the MLI take precedence and remain the legal texts applicable.
See bit.ly/2SJ3RBs.
HMRC has published the ‘synthesised’ text of the UK’s double taxation convention with Poland, as modified by the BEPS multilateral instrument (MLI). The MLI came into force for the UK on 1 October 2018 and for Poland on 1 July 2018.
The MLI modifies the 2006 Poland/UK double tax convention and is effective from:
The MLI allows jurisdictions to integrate elements of the OECD/G20 BEPS project into their existing bilateral tax treaties. In July, HMRC published the final list of UK reservations and notifications for the UK’s ‘covered tax agreements’ under the MLI.
The authentic legal texts of the 2006 double tax convention and the MLI take precedence and remain the legal texts applicable.
See bit.ly/2SJ3RBs.