The amending protocol to the individual income tax treaty between Guernsey and Poland enters into force on 31 December 2023. The protocol, signed 19 May 2022, is the first to amend the treaty and includes the following changes:

• The title and preamble are replaced in line with OECD BEPS standards;
• Article 3 (Definitions) is updated with respect to the "competent authority" of Guernsey;
• Article …