HMRC publish synthesised text of the MLI and the UK-Poland Double Tax Treaty
Released 06 December 2018
HMRC have published synthesised text of the Multilateral Instrument and the 2006 Poland-UK Double Taxation Convention.
The 2006 Poland-UK Double Taxation Convention has been modified by the Multilateral Instrument (MLI). The provisions of the MLI came into force in the UK on 1 October 2018 and are effective from:
•1 January 2019 for taxes withheld at source;
•1 April 2019 for corporation tax;
•6 April 2019 for income tax and capital gains tax;
•1 April 2019 for all other taxes levied by Poland for taxable periods beginning on or after that date.