Home / Dz.U. 1996 nr 30 poz. 131
Agreement between the Republic of Poland and the Slovak Republic on the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, done at Warsaw on 18 August 1994.
Umowa między Rzecząpospolitą Polską a Republiką Słowacką w sprawie unikania podwójnego opodatkowania w zakresie podatków od dochodu i majątku, sporządzona w Warszawie dnia 18 sierpnia 1994 r.
Type
International Agreement (Umowa międzynarodowa)
Status
in force (obowiązujący)
Announced
1995-01-02
Entry into force
1995-12-21
Texts
Keywords
avoidance of double taxationtaxesinternational agreementspersonal income taxcorporate income tax
Related acts
Repealed Acts (1)
Acts Declared Repealed (1)
Implementing Regulations (1)
Acts referring to this act
- Repealing Acts: Agreement between the Republic of Poland and the Czechoslovak Republic on the prevention of double taxation in the field of direct state taxes, signed in Warsaw on April 23, 1925 (ratified pursuant to the Law of July 30, 1925).
- Amended Acts: Protocol between the Republic of Poland and the Slovak Republic amending the Agreement between the Republic of Poland and the Slovak Republic on the avoidance of double taxation with respect to taxes on income and capital, done at Warsaw on August 18, 1994, signed at Bratislava on August 1, 2013
- References: Government Statement of November 29, 2018, on the entry into force in relations between the Republic of Poland and the Slovak Republic of the Multilateral Convention implementing tax treaty related measures to combat base erosion and profit shifting, drawn up in Paris on November 24, 2016, and its application in the implementation of the provisions of the Agreement between the Republic of Poland and the Slovak Republic for the avoidance of double taxation with respect to taxes on income and on capital, signed in Warsaw on August 18, 1994, and in the implementation of the provisions of the Protocol between the Republic of Poland and the Slovak Republic amending the Agreement between the Republic of Poland and the Slovak Republic for the avoidance of double taxation with respect to taxes on income and on capital, signed in Warsaw on August 18, 1994, signed in Bratislava on August 1, 2013
- References: Government statement of December 10, 2024, on the loss of force in relation to the Republic of Poland of the Agreement on the avoidance of double taxation of income and property of legal persons, done in Ulaanbaatar on May 19, 1978
- References: Government statement of December 10, 2024, on the loss of force in relation to the Republic of Poland of the Agreement on the avoidance of double taxation of income and property of natural persons, done in Miszkolc on May 27, 1977
- Legal Basis: Government Statement of 9 January 1996 on the entry into force of the Agreement between the Republic of Poland and the Slovak Republic on the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, done at Warsaw on 18 August 1994.
- Repeals Resulting From: Law of 30 July 1925 on the ratification of the agreement between the Republic of Poland and the Czechoslovak Republic on the prevention of double taxation in the field of direct state taxes, signed in Warsaw together with the final protocol on 23 April 1925.