Poland's Ministry of Finance has published the synthesized text of the 1995 tax treaty with Portugal 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 treaty and does not constitute a source of law.
As provided in the synthesized text, the MLI applies for the 1995 Poland-Portugal tax treaty:
- In Poland:
- with respe…