OrbitaxOrbitax

Protocol to treaty between Poland and Iceland – details

|Treaty Development|Iceland; Poland
Iceland; Poland

Details have become available of the amending protocol, signed on 16 May 2012, to the Iceland - Poland Income and Capital Tax Treaty (1998).


Article I of the protocol replaces in full article 23 of the treaty on the elimination of double taxation.

Under paragraph 1 of the new article 23, Poland will in general apply the exemption method for the avoidance of double taxation, except …



Continue Reading