Poland's Ministry of Finance has published the exchange of notes signed with the United Arab Emirates (UAE) in 2023 to provide that the Abu Dhabi Pension Fund (ADPF) is a qualifying government institution and a resident of the UAE for the purpose of the 1993 tax treaty between the two countries. As such, the ADPF is eligible for a withholding tax exemption under Articles 10 (Dividends) and 11 (Interest).