Poland's Ministry of Finance has published the synthesized texts of the 2001 tax treaty with Denmark and the 1998 tax treaty with Iceland as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The texts constitute auxiliary tools only, aimed at documenting the impact of the MLI to the respective treaties and do not constitute a source of law. As provided in the synthesized texts, the MLI applies:
- For the 2001 D…