Poland has published government statements in the Official Gazette on the implementation of the measures of the BEPS MLI for the 2000 income and capital tax treaty with Chile and the 1974 income tax treaty with Pakistan. The statements provide the notification and reservations taken by the two countries in relation to the respective tax treaties with Poland.
The MLI applies for the 2000 Poland-Chile tax treaty:
- with respect to taxes withheld at source on amounts paid or credited to non-re…