background image

Poland - Slovak Republic Tax Treaty (as amended by 2013 protocol) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 24

Elimination of Double Taxation

*(1) In the case of a resident of Poland, double taxation shall be avoided as follows:

  • (a) Where a resident of Poland derives income or owns capital which, in accordance with the provisions of this Agreement may be taxed in Slovakia, Poland shall, subject to the provisions of letters (b) and (c), exempt such income or capital from tax. Poland may in calculating the amount of tax on the remaining income or capital of such resident apply the rate of tax which would have been applicable if the exempted income had not been so exempted.
  • (b) Where a resident of Poland derives income or capital gains which, in accordance with the provisions of Articles 7, 10, 11, 12, 13, 14 or 16 may be taxed in Slovakia, Poland shall allow as a deduction from the tax on the income or capital gains of that resident an amount equal to the tax paid in Slovakia. Such deduction shall not, however, exceed that part of the tax, as computed before the deduction is given, which is attributable to such income or capital gains derived from Slovakia.
  • (c) The provisions of paragraph (1) letter (a) shall not apply to income derived or capital owned by a resident of Poland where Slovakia applies the provisions of this Agreement or its domestic provisions to exempt such income or capital from tax or applies the provisions of paragraph (2) of Article 10, or of Article 11 or 12 to such income.

(2) In the case of a resident of Slovakia, double taxation shall be avoided as follows:

  • Slovakia when imposing taxes on its residents may include in the tax base upon which such taxes are imposed the items of income which according to the provisions of this Agreement may also be taxed in Poland, but shall allow as a deduction from the amount of tax computed on such a base an amount equal to the tax paid in Poland. Such deduction shall not, however, exceed that part of the Slovak tax, as computed before the deduction is given, which is appropriate to the income which, in accordance with the provisions of this Agreement, may be taxed in Poland.

*(3) [DELETED]