The Resource Neues DBA zwischen Deutschland und Polen = New tax treaty between Germany and Poland

Neues DBA zwischen Deutschland und Polen = New tax treaty between Germany and Poland

Label
Neues DBA zwischen Deutschland und Polen = New tax treaty between Germany and Poland
Title
Neues DBA zwischen Deutschland und Polen = New tax treaty between Germany and Poland
Creator
Subject
Language
eng
Summary
The double tax convention between Germany and Poland entered into force on December 19th, 2004 and applies to incomes received since January 1st, 2005. The new convention replaces the former dating back to 1972, which was the first convention Poland concluded after the 2nd world war and did not suit the demands of the new economic conditions of Poland. The new convention grants the source state a right of 5 % taxation of interest and licence fees and includes a regulation in compliance with Art. 13 OECD Model Tax Convention. Though the convention is based upon the 1992 version of the OECD Model, there are slight differences, which need to be looked at
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 15 (2005),
http://library.link/vocab/creatorName
Cloer, A
Language note
German
http://library.link/vocab/subjectName
tax treaty
Label
Neues DBA zwischen Deutschland und Polen = New tax treaty between Germany and Poland
Instantiates
Publication
Label
Neues DBA zwischen Deutschland und Polen = New tax treaty between Germany and Poland
Publication

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