The Polish Sejm (lower house of parliament) approved on 13 January 2023 the law for the ratification of the pending protocol to the 2013 individual income tax treaty with Guernsey. The protocol, signed 29 May 2022, is the first to amend the treaty and includes changes to adapt OECD BEPS standards. It will enter into force on the last day of the month following the month in which the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force…