DT15551 - Poland: double taxation agreement, Article 2: Taxes covered

(1) The taxes which are the subject of this Convention are:

1. in the United Kingdom of Great Britain and Northern Ireland:
   
   

(i) the income tax;

(ii) the corporation tax; and

(iii) the capital gains tax;

(hereinafter referred to as `United Kingdom tax`);

2. in Poland:
   
   

(i) the income tax (podatek dochodowy);

(ii) the tax on wages or salaries (podatek od wynagrodzen); and

(iii) the surcharge on the income tax or on the tax on wages or salaries (podatek wyrownawczy);

(hereinafter referred to as `Polish tax`).

(2) This Convention shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify to each other any substantial changes which have been made in their respective taxation laws.

Note: This agreement applies for periods before the new comprehensive agreement has effect (see DT15400).