Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, done at Paris on 24 November 2016

Texts

The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.

Keywords

Related acts

Acts referring to this act

• References: Government Statement of 6 June 2018 on the entry into force of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, done at Paris on 24 November 2016
• References: Government Statement of October 23, 2020, on the entry into force of the Multilateral Convention implementing tax treaty related measures to prevent base erosion and profit shifting, done at Paris on November 24, 2016, in relations between the Republic of Poland and Bosnia and Herzegovina, and its application in the implementation of the Convention between the Republic of Poland and Bosnia and Herzegovina for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, signed at Sarajevo on June 4, 2014
• References: Government Statement of November 2, 2021, on the binding force in relations between the Republic of Poland and the Republic of Croatia of the Multilateral Convention implementing tax treaty related measures to combat base erosion and profit shifting, done at Paris on November 24, 2016, and its application in the implementation of the Agreement between the Republic of Poland and the Republic of Croatia for the avoidance of double taxation with respect to taxes on income and on capital, done at Warsaw on October 19, 1994
• References: Government Statement of 18 July 2019 on the binding force in relations between the Republic of Poland and the Grand Duchy of Luxembourg 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 Convention between the Republic of Poland and the Grand Duchy of Luxembourg for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, done at Luxembourg on 14 June 1995, and in the implementation of the provisions of the Protocol between the Republic of Poland and the Grand Duchy of Luxembourg amending the Convention between the Republic of Poland and the Grand Duchy of Luxembourg for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, done at Luxembourg on 14 June 1995, signed at Luxembourg on 7 June 2012
• References: Government Statement of November 20, 2020, on the validity in relations between the Republic of Poland and the Arab Republic of Egypt of the Multilateral Convention implementing tax treaty related measures to combat base erosion and profit shifting, done at Paris on November 24, 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 Arab Republic of Egypt for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, done at Warsaw on June 24, 1996
• References: Government Statement of 4 August 2023 on the binding force in relations between the Republic of Poland and the Socialist Republic of Vietnam 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 Agreement between the Government of the Republic of Poland and the Government of the Socialist Republic of Vietnam for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, done at Warsaw on 31 August 1994
• References: Government Statement of February 8, 2021 on the entry into force in relations between the Republic of Poland and the Republic of Chile of the Multilateral Convention implementing tax treaty related measures to combat base erosion and profit shifting, done at Paris on November 24, 2016, and its application in the implementation of the provisions of the Convention between the Government of the Republic of Poland and the Government of the Republic of Chile for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, signed at Santiago de Chile on March 10, 2000
• References: Government Statement of March 26, 2021, on the binding force in relations between the Republic of Poland and the Republic of Estonia of the Multilateral Convention implementing tax treaty related measures to combat base erosion and profit shifting, done at Paris on November 24, 2016, and its application in the implementation of the Agreement between the Republic of Poland and the Republic of Estonia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, done at Tallinn on May 9, 1994
• References: Government Statement of April 27, 2023, on the entry into force of the Multilateral Convention implementing tax treaty related measures to combat base erosion and profit shifting, done at Paris on November 24, 2016, in relations between the Republic of Poland and the United Mexican States, and its application in the implementation of the Convention between the Government of the Republic of Poland and the Government of the United Mexican States for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Mexico City on November 30, 1998
• References: Government Statement of December 10, 2024, on the binding force in relations between the Republic of Poland and the Republic of Azerbaijan of the multilateral Convention implementing tax treaty related measures to combat base erosion and profit shifting, done at Paris on November 24, 2016, and its application in the implementation of the provisions of the Convention between the Government of the Republic of Poland and the Government of the Republic of Azerbaijan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, signed in Warsaw on August 26, 1997
• References: Government Statement of 18 November 2019 on the entry into force of the Multilateral Convention implementing tax treaty-related measures to combat base erosion and profit shifting, done at Paris on 24 November 2016, in relations between the Republic of Poland and Ukraine, and its application in the implementation of the Convention between the Government of the Republic of Poland and the Government of Ukraine on the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, done at Kyiv on 12 January 1993
• References: Government Statement of 27 December 2023 on the entry into force in relations between the Republic of Poland and Malaysia 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 Malaysia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and the Protocol to this Agreement, signed at Kuala Lumpur on 8 July 2013
• References: Government Statement of March 11, 2020, on the validity in relations between the Republic of Poland and the Republic of Cyprus of the Multilateral Convention implementing tax treaty related measures to combat base erosion and profit shifting, done at Paris on November 24, 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 Republic of Cyprus for the avoidance of double taxation with respect to taxes on income and capital, done at Warsaw on June 4, 1992, and in the implementation of the provisions of the Protocol between the Government of the Republic of Poland and the Government of the Republic of Cyprus amending the Agreement between the Government of the Republic of Poland and the Government of the Republic of Cyprus for the avoidance of double taxation with respect to taxes on income and capital, done at Warsaw on June 4, 1992, signed at Nicosia on March 22, 2012
• References: Government Statement of 12 December 2023 supplementing the Government Statement of 19 April 2019 on the entry into force, in relations between the Republic of Poland and the Republic of Finland, 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 Convention between the Republic of Poland and the Republic of Finland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Helsinki on 8 June 2009
• References: Government Statement of 16 June 2020 on the entry into force, in relations between the Republic of Poland and the Republic of Korea, 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 Convention between the Government of the Republic of Poland and the Government of the Republic of Korea for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Seoul on 21 June 1991, and in the implementation of the Protocol between the Government of the Republic of Poland and the Government of the Republic of Korea amending the Convention between the Government of the Republic of Poland and the Government of the Republic of Korea for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Seoul on 21 June 1991, signed at Seoul on 22 October 2013
• References: Government Statement of 17 May 2022 on the validity of the Multilateral Convention implementing tax treaty related measures to combat base erosion and profit shifting, done in Paris on 24 November 2016, in relations between the Republic of Poland and the Kingdom of Thailand, and its application in the implementation of the Agreement between the Government of the Polish People's Republic and the Government of the Kingdom of Thailand for the Avoidance of Double Taxation with respect to Taxes on Income, signed in Bangkok on 8 December 1978
• References: Government Statement of April 12, 2022, on the binding force in relations between the Republic of Poland and Romania of the Multilateral Convention implementing tax treaty related measures to combat base erosion and profit shifting, done at Paris on November 24, 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 Romania for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, done at Warsaw on June 23, 1994
• Legal Basis: Government Statement of 11 October 2018 on the entry into force, in relations between the Republic of Poland and the Kingdom of Sweden, 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 Convention between the Government of the Republic of Poland and the Government of the Kingdom of Sweden for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed in Stockholm on 19 November 2004
• Legal Basis: Government Statement of 12 December 2023 on the entry into force, in relations between the Republic of Poland and the Republic of Tunisia, 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 Convention between the Government of the Republic of Poland and the Government of the Republic of Tunisia for the avoidance of double taxation with respect to taxes on income, done at Tunis on 29 March 1993
• Legal Basis: Government statement of 16 November 2022 on the binding force in relations between the Republic of Poland and the Republic of South Africa 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 Agreement between the Government of the Republic of Poland and the Government of the Republic of South Africa for the avoidance of double taxation with respect to taxes on income, done at Warsaw on 10 November 1993
• Legal Basis: Government Statement of 19 October 2022 on the validity in relations between the Republic of Poland and the Republic of Bulgaria of the Multilateral Convention implementing tax treaty related measures to combat base erosion and profit shifting, done in Paris on 24 November 2016, and its application in the implementation of the Agreement between the Republic of Poland and the Republic of Bulgaria for the avoidance of double taxation with respect to taxes on income and on capital, signed in Warsaw on 11 April 1994
• Legal Basis: Government Statement of July 1, 2022, on the entry into force in relations between the Republic of Poland and the People's Republic of China of the Multilateral Convention implementing tax treaty-related measures to combat base erosion and profit shifting, done at Paris on November 24, 2016, and its application in the implementation of the provisions of the Agreement between the Government of the Polish People's Republic and the Government of the People's Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, done at Beijing on June 7, 1988.
• Legal Basis: Government Statement of November 16, 2021 on the entry into force in relations between the Republic of Poland and the Kingdom of Spain of the Multilateral Convention implementing tax treaty related measures to combat base erosion and profit shifting, done at Paris on November 24, 2016, and its application in the implementation of the provisions of the Agreement between the Government of the Polish People's Republic and the Government of Spain for the avoidance of double taxation with respect to taxes on income and on capital, signed at Madrid on November 15, 1979
• Legal Basis: Government Statement of August 3, 2021, on the entry into force in relations between the Republic of Poland and Hungary of the Multilateral Convention implementing tax treaty related measures to combat base erosion and profit shifting, done in Paris on November 24, 2016, and its application in the implementation of the provisions of the Convention between the Republic of Poland and the Republic of Hungary for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, done in Budapest on September 23, 1992, and in the implementation of the provisions of the Protocol to the Convention between the Republic of Poland and the Republic of Hungary for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, done in Budapest on September 23, 1992, done in Warsaw on June 27, 2000
• Legal Basis: Government Statement of 25 June 2021 on the entry into force in relations between the Republic of Poland and the Hellenic Republic 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 Polish People's Republic and the Government of the Hellenic Republic for the avoidance of double taxation with respect to taxes on income and on capital, done at Athens on 20 November 1987
• Legal Basis: Government Statement of February 8, 2021, on the entry into force, in relations between the Republic of Poland and the Islamic Republic of Pakistan, of the Multilateral Convention implementing tax treaty related measures to prevent base erosion and profit shifting, done at Paris on November 24, 2016, and its application in the implementation of the provisions of the Agreement between the Polish People's Republic and the Islamic Republic of Pakistan for the Avoidance of Double Taxation of Income, signed in Warsaw on October 25, 1974
• Legal Basis: Government Statement of October 20, 2020, on the entry into force of the Multilateral Convention implementing tax treaty related measures to prevent base erosion and profit shifting, done at Paris on November 24, 2016, in relations between the Republic of Poland and the Republic of Albania, and its application in the implementation of the Agreement between the Government of the Republic of Poland and the Government of the Republic of Albania for the avoidance of double taxation with respect to taxes on income and on capital, done at Warsaw on March 5, 1993
• Legal Basis: Government statement of 23 October 2020 on the entry into force, in relations between the Republic of Poland and the Hashemite Kingdom of Jordan, of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, signed in 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 Hashemite Kingdom of Jordan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed in Amman on 4 October 1997
• Legal Basis: Government Statement of 5 August 2020 on the entry into force, in relations between the Republic of Poland and the Republic of Kazakhstan, 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 Convention between the Government of the Republic of Poland and the Government of the Republic of Kazakhstan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Almaty on 21 September 1994
• Legal Basis: Government Statement of 16 June 2020 on the entry into force, in relations between the Republic of Poland and the Czech Republic, 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 Agreement between the Republic of Poland and the Czech Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Warsaw on 13 September 2011
• Legal Basis: Government statement of June 16, 2020, on the binding force in relations between the Republic of Poland and the Republic of Indonesia of the Multilateral Convention implementing tax treaty related measures to combat base erosion and profit shifting, done at Paris on November 24, 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 Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, done at Warsaw on October 6, 1992
• Legal Basis: Government Statement of April 22, 2020, on the validity in relations between the Republic of Poland and the Portuguese Republic of the Multilateral Convention implementing tax treaty related measures to combat base erosion and profit shifting, done at Paris on November 24, 2016, and its application in the implementation of the provisions of the Convention between the Republic of Poland and the Portuguese Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Lisbon on May 9, 1995
• Legal Basis: Government Statement of March 11, 2020, on the validity in relations between the Republic of Poland and the Kingdom of Saudi Arabia of the Multilateral Convention implementing tax treaty related measures to combat base erosion and profit shifting, done at Paris on November 24, 2016, and its application in the implementation of the provisions of the Convention between the Republic of Poland and the Kingdom of Saudi Arabia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and the Protocol to this Convention, signed at Riyadh on February 22, 2011
• Legal Basis: Government Statement of March 11, 2020, on the validity in relations between the Republic of Poland and the State of Qatar of the Multilateral Convention implementing tax treaty related measures to prevent base erosion and profit shifting, done at Paris on November 24, 2016, and its application in the implementation of the Agreement between the Government of the Republic of Poland and the Government of the State of Qatar for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed at Doha on November 18, 2008
• Legal Basis: Government Statement of December 18, 2019, on the entry into force in relations between the Republic of Poland and the Republic of Latvia of the Multilateral Convention implementing treaty tax provisions aimed at preventing base erosion and profit shifting, done 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 Republic of Latvia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, done in Warsaw on November 17, 1993
• Legal Basis: Government Statement of December 18, 2019, on the entry into force in relations between the Republic of Poland and the Kingdom of Denmark of the Multilateral Convention implementing treaty tax provisions aimed at preventing base erosion and profit shifting, done in Paris on November 24, 2016, and its application in the implementation of the provisions of the Convention between the Republic of Poland and the Kingdom of Denmark for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, done in Warsaw on December 6, 2001, and in the implementation of the provisions of the Protocol between the Republic of Poland and the Kingdom of Denmark amending the Convention between the Republic of Poland and the Kingdom of Denmark for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, done in Warsaw on December 6, 2001, signed in Warsaw on December 7, 2009
• Legal Basis: Government Statement of December 18, 2019, on the binding force in relations between the Republic of Poland and the Republic of Iceland of the Multilateral Convention implementing tax treaty related measures to combat base erosion and profit shifting, done at Paris on November 24, 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 Republic of Iceland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, signed at Reykjavik on June 19, 1998, and in the implementation of the provisions of the Protocol between the Government of the Republic of Poland and the Government of the Republic of Iceland amending the Agreement between the Government of the Republic of Poland and the Government of the Republic of Iceland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, signed at Reykjavik on June 19, 1998, signed at Reykjavik on May 16, 2012
• Legal Basis: Government Statement of 25 October 2019 on the entry into force of the Multilateral Convention implementing tax treaty-related measures to combat base erosion and profit shifting, done at Paris on 24 November 2016, in relations between the Republic of Poland and the Republic of India, and its application in the implementation of the Agreement between the Government of the Polish People's Republic and the Government of the Republic of India on the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Warsaw on 21 June 1989, and in the implementation of the Protocol between the Government of the Republic of Poland and the Government of the Republic of India amending the Agreement between the Government of the Polish People's Republic and the Government of the Republic of India on the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Warsaw on 21 June 1989, signed at Warsaw on 29 January 2013
• Legal Basis: Government Statement of 25 October 2019 on the entry into force of the Multilateral Convention implementing tax treaty-related measures to combat base erosion and profit shifting, done at Paris on 24 November 2016, in relations between the Republic of Poland and the Kingdom of Norway, and its application in the implementation of the Convention between the Republic of Poland and the Kingdom of Norway for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and the Protocol to this Convention, signed at Warsaw on 9 September 2009, and in the implementation of the Protocol between the Republic of Poland and the Kingdom of Norway amending the Convention between the Republic of Poland and the Kingdom of Norway for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Warsaw on 9 September 2009, signed at Oslo on 5 July 2012
• Legal Basis: Government Statement of 25 October 2019 on the entry into force of the Multilateral Convention implementing tax treaty-related measures to combat base erosion and profit shifting, done at Paris on 24 November 2016, in relations between the Republic of Poland and the Kingdom of Belgium, and its application in the implementation of the Convention between the Republic of Poland and the Kingdom of Belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, signed at Warsaw on 20 August 2001, and in the implementation of the Protocol between the Republic of Poland and the Kingdom of Belgium amending the Convention between the Republic of Poland and the Kingdom of Belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, signed at Warsaw on 20 August 2001, signed at Luxembourg on 14 April 2014
• Legal Basis: Government Statement of 25 October 2019 on the entry into force of the Multilateral Convention implementing tax treaty-related measures to combat base erosion and profit shifting, done at Paris on 24 November 2016, in relations between the Republic of Poland and the Russian Federation, and its application in the implementation of the Agreement between the Government of the Republic of Poland and the Government of the Russian Federation on the avoidance of double taxation with respect to taxes on income and on capital, done at Moscow on 22 May 1992
• Legal Basis: 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
• Legal Basis: Government Statement of 18 July 2019 on the binding force in relations between the Republic of Poland and the Grand Duchy of Luxembourg 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 Convention between the Republic of Poland and the Grand Duchy of Luxembourg for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, done at Luxembourg on 14 June 1995, and in the implementation of the provisions of the Protocol between the Republic of Poland and the Grand Duchy of Luxembourg amending the Convention between the Republic of Poland and the Grand Duchy of Luxembourg for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, done at Luxembourg on 14 June 1995, signed at Luxembourg on 7 June 2012
• Legal Basis: Government statement of 19 April 2019 on the entry into force in relations between the Republic of Poland and Ireland 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 Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Madrid on 13 November 1995
• Legal Basis: Government statement of 19 April 2019 on the entry into force in relations between the Republic of Poland and the Republic of Finland 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 Convention between the Republic of Poland and the Republic of Finland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Helsinki on 8 June 2009
• Legal Basis: Government statement of April 5, 2019, on the validity in relations between the Republic of Poland and the Republic of Singapore of the Multilateral Convention implementing tax treaty related measures to combat base erosion and profit shifting, done at Paris on November 24, 2016, and its application in the implementation of the Agreement between the Government of the Republic of Poland and the Government of the Republic of Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Singapore on November 4, 2012
• Legal Basis: Government statement of April 5, 2019, on the validity in relations between the Republic of Poland and the Republic of Malta of the Multilateral Convention implementing tax treaty related measures to combat base erosion and profit shifting, done at Paris on November 24, 2016, and its application in the implementation of the Agreement between the Government of the Republic of Poland and the Government of Malta for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Valletta on January 7, 1994, and in the implementation of the Protocol between the Government of the Republic of Poland and the Government of Malta amending the Agreement between the Government of the Republic of Poland and the Government of Malta for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Valletta on January 7, 1994, signed at Warsaw on April 6, 2011
• Legal Basis: Government statement of December 11, 2018, concerning the entry into force in relations between the Republic of Poland and the State of Israel 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 Government of the Republic of Poland and the Government of the State of Israel for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed in Jerusalem on May 22, 1991
• Legal Basis: Government Statement of December 11, 2018, concerning the entry into force in relations between the Republic of Poland and Japan of the Multilateral Convention implementing tax treaty related measures to combat base erosion and profit shifting, done at Paris on November 24, 2016, and its application in the implementation of the provisions of the Agreement between the Polish People's Republic and Japan for the avoidance of double taxation with respect to taxes on income, signed at Tokyo on February 20, 1980
• Legal Basis: 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