The Polish Ministry of Finance Dec. 23 posted online a synthesized text of the 1997 DTA with Azerbaijan and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which enters into force Jan. 1, 2025. The MLI applies from: 1) Jan. 1, 2025, for withholding taxes; and 2) taxable periods beginning on or after July 1, 2025, for all other taxes. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [Poland, Department of Finance, 12/23/24]
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View Revised Synthesized Text of Poland-Azerbaijan DTA, MLI ...