Poland has 82 tax agreements in force, as reported in its response to the Peer Review questionnaire. Eleven of those agreements, the agreements with Australia, Austria, France, Israel, Japan, Lithuania, New Zealand, Serbia, Slovak Republic, Slovenia, and the United Kingdom, comply with the minimum standard.

Poland signed the MLI in 2017 and deposited its instrument of ratification of the MLI on 23 January 2018, listing 76 tax agreements.1 The MLI has entered into force for Poland on 1 July 2018.

Poland is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2

The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect. Other agreements listed under the MLI are expected to become compliant with the minimum standard once the MLI has been ratified by the other contracting jurisdiction. Poland indicated in its response to the Peer Review questionnaire that bilateral negotiations would be used with respect to its agreement with Georgia, Germany, Montenegro* and the United States.

No jurisdiction has raised any concerns about their agreements with Poland.


← 1. In total, Poland listed 78 agreements under the MLI, one of which (the new agreement with Malaysia) is not yet in force. Another listed agreement (the new agreement with Sri Lanka) entered into force on 14 June 2019.

← 2. For its agreements listed under the MLI, Poland is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI). Poland expressed a statement that while it accepts the application of the PPT under the MLI, it intends where possible to adopt an LOB provision through bilateral negotiation.

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