Poland's Ministry of Finance has published the synthesized text of the 2004 income and capital tax treaty with Austria as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The text constitutes an auxiliary tool only, aimed at documenting the impact of the MLI to the Agreement and does not constitute a source of law. As provided in the synthesized text, the MLI applies:
- In Poland:
- with respect to taxes withheld …