DT15400+ - Double Taxation Relief Manual: Contents

DT15400 

Poland: Agreement

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Poland: Credit

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Poland: Source of income

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Poland: Dividends

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Poland: Professors, teachers

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Poland: Students

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Poland: Relief from Polish tax

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Poland: Underlying Tax

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Poland: Interest and Royalties

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Poland: double taxation agreement, Article 1: Personal scope

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Poland: double taxation agreement, Article 2: Taxes covered

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Poland: double taxation agreement, Article 3: General definitions

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Poland: double taxation agreement, Article 4: Fiscal domicile

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Poland: double taxation agreement, Article 5: Permanent Establishment

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Poland: double taxation agreement, Article 6: Income from immovable property

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Poland: double taxation agreement, Article 7: Business profits

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Poland: double taxation agreement, Article 8: International transport

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Poland: double taxation agreement, Article 9: Associated enterprises

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Poland: double taxation agreement, Article 10: Dividends

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Poland: double taxation agreement, Article 11: Interest

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Poland: double taxation agreement, Article 12: Royalties

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Poland: double taxation agreement, Article 13: Capital gains

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Poland: double taxation agreement, Article 14 Independent personal services

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Poland: double taxation agreement, Article 15 Dependent personal services

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Poland: double taxation agreement, Article 16: Director's fees

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Poland: double taxation agreement, Article 17 Artistes and Athletes

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Poland: double taxation agreement, Article 18: Pensions and annuities

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Poland: double taxation agreement, Article 19: Government service

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Poland: double taxation agreement, Article 20: Professors, teachers and research workers

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Poland: double taxation agreement, Article 21: Students

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Poland: double taxation agreement, Article 22: Other income

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Poland: double taxation agreement, Article 23: Elimination of double taxation

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Poland: double taxation agreement, Article 24: Non- discrimination

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Poland: double taxation agreement, Article 25: Mutual agreement procedure

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Poland: double taxation agreement, Article 26: Exchange of information

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Poland: double taxation agreement, Article 27: Diplomatic and consular officials

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Poland: double taxation agreement, Article 28: Entry into force

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Poland: double taxation agreement, Article 29: Termination