Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 19/08/2019

Poland

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.
Period covered: 01/10/1997 -
Articles concerned : 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".
Period covered: 01/10/1997 -
Articles concerned : 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.
Period covered: 06/06/2018 -
Articles concerned : 28


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