Home / Dz.U. 1995 nr 109 poz. 530
Agreement between the Government of the Republic of Poland and the Government of Romania on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Warsaw on June 23, 1994.
Umowa między Rządem Rzeczypospolitej Polskiej a Rządem Rumunii w sprawie unikania podwójnego opodatkowania i zapobiegania uchylaniu się od opodatkowania w zakresie podatków od dochodu i majątku, sporządzona w Warszawie dnia 23 czerwca 1994 r.
Type
International Agreement (Umowa międzynarodowa)
Status
in force (obowiązujący)
Announced
1994-09-06
Entry into force
1995-09-15
Texts
Keywords
avoidance of double taxationinternational agreementspersonal income taxcorporate income tax
Related acts
Acts referring to this act
- References: Government statement of December 10, 2024, on the loss of force in relation to the Republic of Poland of the Agreement on the avoidance of double taxation of income and property of legal persons, done in Ulaanbaatar on May 19, 1978
- References: Government statement of December 10, 2024, on the loss of force in relation to the Republic of Poland of the Agreement on the avoidance of double taxation of income and property of natural persons, done in Miszkolc on May 27, 1977
- References: Government Statement of April 12, 2022, on the binding force in relations between the Republic of Poland and Romania of the Multilateral Convention implementing tax treaty related measures to combat base erosion and profit shifting, done at Paris on November 24, 2016, and its application in the implementation of the provisions of the Agreement between the Government of the Republic of Poland and the Government of Romania for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, done at Warsaw on June 23, 1994
- Legal Basis: Government statement of August 2, 1995, on the entry into force of the Agreement between the Government of the Republic of Poland and the Government of Romania on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Warsaw on June 23, 1995.
- Legal Basis from Art.: Government statement of August 2, 1995, on the entry into force of the Agreement between the Government of the Republic of Poland and the Government of Romania on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Warsaw on June 23, 1995.