The amending protocol to the individual income tax treaty between Guernsey and Poland was signed on 29 May 2022. The protocol 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 9 (Mutual Agreement Procedure) is updated with respect to the presentation of a case by an individual;
- Article 13A (Entitlement to Be…