Home / Dz.U. 1994 nr 81 poz. 373
Agreement between the Government of the Republic of Poland and the Government of the United Arab Emirates on the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital, done at Abu Dhabi on 31 January 1993.
Umowa między Rządem Rzeczypospolitej Polskiej a Rządem Zjednoczonych Emiratów Arabskich w sprawie unikania podwójnego opodatkowania i zapobiegania uchylaniu się od opodatkowania w zakresie podatków od dochodu i majątku, sporządzona w Abu Zabi dnia 31 stycznia 1993 r.
Type
International Agreement (Umowa międzynarodowa)
Status
in force (obowiązujący)
Announced
1993-07-15
Entry into force
1994-04-21
Texts
Keywords
avoidance of double taxationagricultural taxinternational agreementsincome taxpersonal income taxcorporate income tax
Related acts
Acts referring to this act
- Amended Acts: Protocol between the Government of the Republic of Poland and the Government of the United Arab Emirates amending the Agreement between the Government of the Republic of Poland and the Government of the United Arab Emirates for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, signed in Abu Dhabi on 31 January 1993, and the Protocol, drawn up in Abu Dhabi on 31 January 1993, signed in Abu Dhabi on 11 December 2013
- References: Government statement of 28 October 2019 on the entry into force, in relations between the Republic of Poland and the United Arab Emirates, of the Multilateral Convention implementing tax treaty-related measures to combat base erosion and profit shifting, done at Paris on 24 November 2016, and its application in the implementation of the provisions of the Agreement between the Government of the Republic of Poland and the Government of the United Arab Emirates for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, done at Abu Dhabi on 31 January 1993, and in the implementation of the provisions of the Protocol between the Government of the Republic of Poland and the Government of the United Arab Emirates amending the Agreement between the Government of the Republic of Poland and the Government of the United Arab Emirates for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, done at Abu Dhabi on 31 January 1993, and the Protocol, done at Abu Dhabi on 31 January 1993, signed at Abu Dhabi on 11 December 2013
- References: Government statement of 12 February 2015 on the entry into force of the Protocol between the Government of the Republic of Poland and the Government of the United Arab Emirates amending the Agreement between the Government of the Republic of Poland and the Government of the United Arab Emirates for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, signed in Abu Dhabi on 31 January 1993, and the Protocol, drawn up in Abu Dhabi on 31 January 1993, signed in Abu Dhabi on 11 December 2013
- Legal Basis: Government statement of 25 April 1994 on the entry into force of the Agreement between the Government of the Republic of Poland and the Government of the United Arab Emirates on the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital, done at Abu Dhabi on 31 January 1993.
- Legal Basis from Art.: Government statement of 25 April 1994 on the entry into force of the Agreement between the Government of the Republic of Poland and the Government of the United Arab Emirates on the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital, done at Abu Dhabi on 31 January 1993.
- Correction for Acts: Announcement of the Minister of Foreign Affairs of 16 October 2019 on the correction of errors