Poland has 82 tax agreements in force, as reported in its response to the Peer Review questionnaire. Twenty-four of those agreements, the agreements with Australia, Austria, Belgium, Canada, Denmark, Finland, France, Iceland, India, Ireland, Israel, Japan, Lithuania, Luxembourg, Malta, New Zealand, Norway, Serbia, Singapore, the Slovak Republic, Slovenia, Ukraine, the United Arab Emirates, and the United Kingdom, comply with the minimum standard.
Poland signed the MLI in 2017 and deposited its instrument of ratification of the MLI on 23 January 2018. The MLI entered into force for Poland on 1 July 2018. Poland has not listed its agreements with Georgia, Germany and Montenegro but indicated in its response to the Peer Review questionnaire that bilateral negotiations would be pursued with respect to those agreement.
Poland is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1
The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.