The Revised Luxembourg-Poland Income and Capital Tax Treaty (1995) – Overview of Major Amendments from Poland’s Treaty Policy Perspective

Journal
Author
Lewicki, T.; Trzópek, K.
Country
Luxembourg; Poland
Published Date
Issue
Bulletin for International Taxation 2014 (Volume 68), No. 8
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the authors discuss key amendments to the Luxembourg-Poland Income and Capital Tax Treaty (1995), introduced by the 2012 Protocol. Particular attention is given to anti-avoidance rules and the real estate company clause.