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Poland Approves Pending Protocol to Tax Treaty with Malta — Orbitax Tax News & Alerts

On 28 July 2021, the Polish government approved and submitted in parliament the pending protocol to the 1994 income tax treaty with Malta. The protocol, signed 30 November 2020, is the second to amend the treaty. It will enter into force 30 days after the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.