Vorbehalte und Erklärungen für Vertrag Nr.127 - Übereinkommen über die gegenseitige Amtshilfe in Steuersachen

Art der Erklärung : Erklärungen, Kündigungen, Abweichungen
Datum 20/09/2019

Polen

Declaration contained in the instrument of ratification, deposited on 25 June 1997 - Or. Engl.

In accordance with paragraph 3 of Article 4 of the Convention, the competent authority of the Republic of Poland may inform the persons concerned before transmitting information concerning them to another Party, in conformity with Articles 5 to 7 of the Convention.
In Kraft: 01/10/1997 -
Artikel betroffen : 4

Declaration contained in the instrument of ratification, deposited on 25 June 1997 - Or. Engl.

The following text should be included under Annex A in accordance with paragraph 2 of Article 2 of the Convention:

"For the Republic of Poland, the Convention shall apply to the taxes referred to in sub-paragraphs (a)(i)-(iii) and (b) (ii)-(iii) of paragraph 1 of Article 2".
In Kraft: 01/10/1997 -
Artikel betroffen : 2

Declaration transmitted by the Permanent Delegation of Poland to the OECD to the Secretary General of the OECD on 6 June 2018 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
In Kraft: 06/06/2018 -
Artikel betroffen : 28


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