Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters
Nature of declaration : Reservations
Status as of 22/05/2019
PolandDeclaration contained in the instrument of ratification, deposited on 25 June 1997 - Or. Engl.
The following text should be included under Annex B in accordance with sub-paragraph (d) of paragraph 1 of Article 3 of the Convention:
"For the Republic of Poland, the term "competent authority" means the Minister of Finance or his authorized representative".
Period covered: 01/10/1997 -
Articles concerned : 3