DT15400 - Poland: Agreements in force

Title: Convention between the United Kingdom of Great Britain and Northern Ireland and the Republic of Poland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains

Signed: 20 July 2006

Statutory Instrument number: SI 2006 No. 3323

Entered into force: 27 December 2006

Has effect:

  • in Poland from 1 January 2007
  • in the UK, in respect of income tax and capital gains tax, from 6 April 2007; in respect of corporation tax, from 1 April 2007

The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/poland-tax-treaties

The Convention has been modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI). The synthesised text of the Convention and the MLI can be found via https://www.gov.uk/government/publications/poland-tax-treaties