Agreement between Australia and the Republic of Poland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
| Australian Treaty Series Number | [1992] ATS 14 |
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| Done at Place and Date | Canberra, 05/07/1991 |
| Treaty Status (Australia) |
In Force |
| Agreement Type |
Bilateral |
| Country (Bilateral) |
Poland |
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| Subject of Treaty |
Taxation |
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| Australian Implemention Requirements | Income Tax (International Agreements) Amendment Act (No. 2) (No. 214 of 1991) |
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| Entry into Force for Australia, Date and Conditions | 03/27/1992, eif with exchange of Instruments of Ratification
Applicable to Christmas, Cocos and Norfolk Islands, Ashmore and Cartier Islands, Heard and McDonald Islands and Coral Sea Islands |
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| Treaty Acceptance |
| 1. Action and Date |
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| 2. Action and Date |
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| Treaty Withdrawal |
| 1. Action and Date |
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| 2. Action and Date |
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| Registered with UN | 07/10/1992, 29027, Australia |
| Other Series Numbers and Reference to Text | Act 1991/214; UNTS 1680 p155 |
| Amendments to Treaty and Notes | Refer to Polish note DPT-II-2265-47-2007/KP/207 of 18 July 2007: Amendment to the Polish text of the agreement entered into force on 13 July 2007 (Cables CE555266L of 11 July 2007 and WS611133L of 23/7/2007 refer). On 1 January 2019, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting has modified the application of this bilateral tax agreement. Synthesised text of the MLI and the Double Taxation Agreement between Australia and Poland is available online from the Australian Taxation Office link: https://www.ato.gov.au/law/view/document?DocID=MLI/MLI-Poland-agreement&PiT=99991231235958 |
| Last Updated | 06/26/2019 |
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