Poland

A. Progress in the implementation of the minimum standard

Poland has 82 tax agreements in force, as reported in its response to the Peer Review questionnaire. Twenty-four of those agreements, the agreements with Australia, Austria, Belgium, Canada, Denmark, Finland, France, Iceland, India, Ireland, Israel, Japan, Lithuania, Luxembourg, Malta, New Zealand, Norway, Serbia, Singapore, the Slovak Republic, Slovenia, Ukraine, the United Arab Emirates, 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. The MLI entered into force for Poland on 1 July 2018. Poland has not listed its agreements with Georgia, Germany and Montenegro but indicated in its response to the Peer Review questionnaire that bilateral negotiations would be pursued with respect to those agreement.

Poland is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.

B. Implementation issues

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

Summary of the jurisdiction response - Poland

Treaty partners

Compliance

with the

standard

If compliant,

the alternative

implemented

Signature of

a complying

instrument

The alternative

implemented through the

complying instrument

(if not the MLI)

Comments

1

Albania

No

N/A

Yes

N/A

2

Armenia

No

N/A

Yes

N/A

3

Australia

Yes

PPT alone

N/A

N/A

The express statement in the preamble and the PPT (equivalent to paragraph 9 of Article 29 of the 2017 OECD MTC)

4

Austria

Yes

PPT alone

N/A

N/A

The express statement in the preamble and the PPT (equivalent to paragraph 9 of Article 29 of the 2017 OECD MTC)

5

Azerbaijan*

No

N/A

Yes

N/A

6

Bangladesh*

No

N/A

Yes

N/A

7

Belarus*

No

N/A

Yes

N/A

8

Belgium

Yes

PPT alone

N/A

N/A

The express statement in the preamble and the PPT (equivalent to paragraph 9 of Article 29 of the 2017 OECD MTC)

9

Bosnia-Herzegovina

No

N/A

Yes

N/A

10

Bulgaria

No

N/A

Yes

N/A

11

Canada

Yes

PPT alone

N/A

N/A

The express statement in the preamble and the PPT (equivalent to paragraph 9 of Article 29 of the 2017 OECD MTC)

12

Chile

No

N/A

Yes

N/A

13

China (People's Republic of)

No

N/A

Yes

N/A

14

Croatia

No

N/A

Yes

N/A

15

Cyprus*

No

N/A

Yes

N/A

16

Czech Republic

No

N/A

Yes

N/A

17

Denmark

Yes

PPT alone

N/A

N/A

The express statement in the preamble and the PPT (equivalent to paragraph 9 of Article 29 of the 2017 OECD MTC)

18

Egypt

No

N/A

Yes

N/A

19

Estonia

No

N/A

Yes

N/A

20

Ethiopia*

No

N/A

Yes

N/A

21

Finland

Yes

PPT alone

N/A

N/A

The express statement in the preamble and the PPT (equivalent to paragraph 9 of Article 29 of the 2017 OECD MTC)

22

France

Yes

PPT alone

N/A

N/A

The express statement in the preamble and the PPT (equivalent to paragraph 9 of Article 29 of the 2017 OECD MTC)

23

Georgia

No

N/A

No

N/A

24

Germany

No

N/A

No

N/A

The Protocol will amend the text of the title of the DTA as well as the preamble. It will introduce also the PPT provision.

25

Greece

No

N/A

Yes

N/A

26

Hungary

No

N/A

Yes

N/A

27

Iceland

Yes

PPT alone

N/A

N/A

The express statement in the preamble and the PPT (equivalent to paragraph 9 of Article 29 of the 2017 OECD MTC)

28

India

Yes

PPT alone

N/A

N/A

The express statement in the preamble and the PPT (equivalent to paragraph 9 of Article 29 of the 2017 OECD MTC)

29

Indonesia

No

N/A

Yes

N/A

30

Iran*

No

N/A

Yes

N/A

31

Ireland

Yes

PPT alone

N/A

N/A

The express statement in the preamble and the PPT (equivalent to paragraph 9 of Article 29 of the 2017 OECD MTC)

32

Israel

Yes

PPT alone

N/A

N/A

The express statement in the preamble and the PPT (equivalent to paragraph 9 of Article 29 of the 2017 OECD MTC)

33

Italy

No

N/A

Yes

N/A

34

Japan

Yes

PPT alone

N/A

N/A

The express statement in the preamble and the PPT (equivalent to paragraph 9 of Article 29 of the 2017 OECD MTC)

35

Jordan

No

N/A

Yes

N/A

36

Kazakhstan

No

N/A

Yes

N/A

37

Korea

No

N/A

Yes

N/A

38

Kuwait*

No

N/A

Yes

N/A

39

Kyrgyzstan*

No

N/A

Yes

N/A

40

Latvia

No

N/A

Yes

N/A

41

Lebanon*

No

N/A

Yes

N/A

42

Lithuania

Yes

PPT alone

N/A

N/A

The express statement in the preamble and the PPT (equivalent to paragraph 9 of Article 29 of the 2017 OECD MTC)

43

Luxembourg

Yes

PPT alone

N/A

N/A

The express statement in the preamble and the PPT (equivalent to paragraph 9 of Article 29 of the 2017 OECD MTC)

44

Malaysia (old)

No

N/A

No

N/A

45

Malta

Yes

PPT alone

N/A

N/A

The express statement in the preamble and the PPT (equivalent to paragraph 9 of Article 29 of the 2017 OECD MTC)

46

Mexico

No

N/A

Yes

N/A

47

Moldova*

No

N/A

Yes

N/A

48

Mongolia

No

N/A

Yes

N/A

49

Montenegro

No

N/A

No

N/A

Invitation letter sent for bilateral negotiation

50

Morocco

No

N/A

Yes

N/A

51

Netherlands

No

N/A

Yes2

N/A

52

New Zealand

Yes

PPT alone

N/A

N/A

The express statement in the preamble and the PPT (equivalent to paragraph 9 of Article 29 of the 2017 OECD MTC)

53

North Macedonia

No

N/A

Yes

N/A

54

Norway

Yes

PPT alone

N/A

N/A

The express statement in the preamble and the PPT (equivalent to paragraph 9 of Article 29 of the 2017 OECD MTC)

55

Pakistan

No

N/A

Yes

N/A

56

Philippines*

No

N/A

Yes

N/A

57

Portugal

No

N/A

Yes

N/A

58

Qatar

No

N/A

Yes

N/A

59

Romania

No

N/A

Yes

N/A

60

Russia

No

N/A

Yes

N/A

61

Saudi Arabia

No

N/A

Yes

N/A

62

Serbia

Yes

PPT alone

N/A

N/A

The express statement in the preamble and the PPT (equivalent to paragraph 9 of Article 29 of the 2017 OECD MTC)

63

Singapore

Yes

PPT alone

N/A

N/A

The express statement in the preamble and the PPT (equivalent to paragraph 9 of Article 29 of the 2017 OECD MTC)

64

Slovak Republic

Yes

PPT alone

N/A

N/A

The express statement in the preamble and the PPT (equivalent to paragraph 9 of Article 29 of the 2017 OECD MTC)

65

Slovenia

Yes

PPT alone

N/A

N/A

The express statement in the preamble and the PPT (equivalent to paragraph 9 of Article 29 of the 2017 OECD MTC)

66

South Africa

No

N/A

Yes

N/A

67

Spain

No

N/A

Yes

N/A

68

Sri Lanka

No

N/A

Yes

N/A

69

Sweden

No

N/A

Yes

N/A

70

Switzerland

No

N/A

Yes

N/A

71

Syrian Arab Republic*

No

N/A

Yes

N/A

72

Tajikistan*

No

N/A

Yes

N/A

73

Thailand

No

N/A

Yes

N/A

74

Tunisia

No

N/A

Yes

N/A

75

Turkey

No

N/A

Yes

N/A

76

Ukraine

Yes

PPT alone

N/A

N/A

The express statement in the preamble and the PPT (equivalent to paragraph 9 of Article 29 of the 2017 OECD MTC)

77

United Arab Emirates

Yes

PPT alone

N/A

N/A

The express statement in the preamble and the PPT (equivalent to paragraph 9 of Article 29 of the 2017 OECD MTC)

78

United Kingdom

Yes

PPT alone

N/A

N/A

The express statement in the preamble and the PPT (equivalent to paragraph 9 of Article 29 of the 2017 OECD MTC)

79

United States

No

N/A

No

N/A

Invitation letter sent for bilateral negotiation

80

Uzbekistan*

No

N/A

Yes

N/A

81

Viet Nam

No

N/A

Yes

N/A

82

Zimbabwe*

No

N/A

Yes

N/A

Notes

← 1. 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.

← 2. The tax agreement concluded between Poland and the Netherlands in 2002 has been notified by Poland as “covered” under the MLI. The Netherlands didn’t notify the tax treaty with Poland as “covered”. In order to introduce to the above DTA the minimum standard provided for in the BEPS Action 6, bilateral negotiations were held. On 29 October 2020, the Protocol amending this tax agreement was signed. The Protocol provides for, amongst others, the inclusion of the preamble statement and the PPT clause in the DTA. As soon as the Protocol comes into force and is effective, this DTA will include the minimum standard resulting from the BEPS Action 6.

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