Double Taxation Agreement Poland Uk
following the decision to enter into an agreement to avoid double taxation on income and capital income taxes; ARTICLE 27. This Convention does not affect the tax privileges of diplomatic or consular officials under the general rules of international law or the provisions of specific agreements. ARTICLE 4.-1) For the purposes of this Convention, “resident of a contracting state” is defined as a “resident of a contracting state” subject to paragraphs 2 and 3 of this section, any person who is taxable under that state`s law because of his place of residence, place of residence, place of management or any other similar criterion; The term does not include a person subject to tax in that state party, only if he or she receives income from source income. The terms “residents of the United Kingdom” and “people of Poland” must be interpreted accordingly. 2. The competent authority endeavours to resolve the matter by mutual agreement with the competent authority of the other contracting State where the objection appears to be well founded and is unable to find an appropriate solution to resolve the matter by mutual agreement with the competent authority of the other contracting State, in order to avoid taxation that is not in accordance with the convention. The Double Taxation Agreement came into force on December 27, 2006. (5) In this article, “taxation” refers to taxes of any kind and denomination other than the Polish residence registration tax (Oplata Skarbova za Zameldovanie) and the Polish tax for the authorisation to open a business (Oplata Skarbowa za Zezwolenie). 2. This Agreement also applies to all identical or essentially similar taxes levied by one of the two contracting states after the date of signing of this agreement, in addition to or in place of existing taxes. The competent authorities of the contracting states inform each other of any substantial changes to their respective tax laws. The country in which the property is located is intended for the taxation of capital gains on real estate. As a general rule, capital gains from the sale of personal property are taxable only in the taxpayer`s country of residence, unless they are the result of the sale of assets from a stable institution or a fixed base held by the taxpayer in the other country.
ARTICLE 25.-1) When a resident of a contracting state believes that the actions of one or two contracting states result in or lead to an imposition that is not in accordance with this Convention, he may submit his case to the competent authority of the contracting state of which he is domiciled, regardless of the remedies provided by the national law of those States. (6) Taxes on income, capital and payments on household profits (Wplaty z Zysku) levied under Polish law on Polish social enterprises (Jednostki Gospodarki Uspolecznionej) are levied only for these companies and are not considered a “tax” within the meaning of this article.