This document presents the synthesized text for the application of the Agreement between the Government of the Republic of Poland and the Government of the United Arab Emirates for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital, signed at Abu Dhabi on 31 January 1993 (the “Agreement”), as amended by the Protocol signed at Abu Dhabi on 11 December 2013 (the “Amending Protocol”), as modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed by Poland on 7 June 2017 and by the United Arab Emirates on 27 June 2018 (the “MLI”).
The document was prepared on the basis ...