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1Article 1 · persons covered2Article 2 · taxes covered3Article 3 · general definitions4Article 4 · residence5Article 5 · permanent establishment6Article 6 · income from immovable property7Article 7 · business profits8Article 8 · shipping and air transport9Article 9 · associated enterprises10Article 10 · dividends11Article 11 · interest12Article 12 · royalties13Article 13 · capital gains14Article 14 · income from employment15Article 15 · directors’ fees16Article 16 · artistes and sportsmen17Article 17 · pensions18Article 18 · government service19Article 19 · professors, teachers and researchers20Article 20 · students21Article 21 · other income22Article 22 · elimination of double taxation23Article 23 · limitation of relief24Article 24 · non-discrimination25Article 25 · Mutual agreement procedure26Article 26 · exchange of information27Article 27 · members of diplomatic or permanent mission and consular posts28Article 28 · entry into force29Article 29 · terminationPreamble · Title, introductory status and preambleSignature · Signature, authentic-language clause and any original footnote

29 articles · English

Source & edition
Country pairs / United Kingdom / Poland

United Kingdom / Poland · United Kingdom–Poland 2006 Convention

Title, introductory status and preamble

English · source publication

Unreviewed · applicability unverifiedMLI modifications not incorporated
Original & source
§
UK/Poland double taxation convention, Signed in London on 20 July 2006. Entered into force 27 December 2006, Effective in United Kingdom from 1 April 2007 for corporation tax and from 6 April 2007 for income tax and capital gains tax. Effective in Poland from 1 January 2007. ### Convention between the United Kingdom of Great Britain and Northern Ireland and the Republic of Poland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains The United Kingdom of Great Britain and Northern Ireland and the Republic of Poland; Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains; Have agreed as follows:
Citation to select or copy

United Kingdom / Poland; HMRC 2006 UK–Poland Double Taxation Convention, official online publication; edition 2006 base Convention; HMRC online publication updated 6 December 2018; source section Preamble; English; unreviewed source text, current applicability unverified; /editions/gb-pl-2006/en/supplements/preamble/

Disclaimers

Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.

Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.

Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.

Noindex is not access control. This is a research preview, not a statement of authoritative or current law.

Source & edition

HMRC 2006 UK–Poland Double Taxation Convention, official online publication

  • Official online text · retained capture Official source website ↗

    SHA-256 1c5b6ddd4c010cb9176261b1f48cbc776233defc20b4759fa0e52dbee5340ff0

    Digest scope: retained online-source capture; no PDF binary verification

Edition
2006 base Convention; HMRC online publication updated 6 December 2018
Text available here
English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Signature
2006-07-20
Entry into force
2006-12-27
Pdf publication
Not established

Languages recorded in source metadata: English. This is not a promise of available text or a translation.

Edition notes and known limitations

Official online text capture, not a verified Original PDF.

Base edition: known MLI modifications are not incorporated.

Printed source wording and provision numbers are retained; machine paragraph IDs are navigation IDs, not newly assigned legal numbers.

Preamble, signatures, original footnotes and integral Protocol where present are retained as supplements and search_units.

Human wording/legal currentness review not claimed.

Source authority, text completeness and currentness still require human review.

Retained metadata & integrity record

← Article 29Signature →

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