Protocol to treaty between Poland and Iceland – details
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 …
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