Poland Publishes Synthesized Text of Tax Treaty with Australia

Poland's Ministry of Finance has published the synthesized text of the 1991 tax treaty with Australia as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The text constitutes an auxiliary tool only, aimed at documenting the impact of the MLI to the respective treaties and do not constitute a source of law. As provided in the synthesized text, the MLI applies for the 1991 Australia-Poland tax treaty:

• with resp…