Article 1
Personal Scope
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Website Last updated:
June 26, 2026
Agreement beween the Government of the REPUBLIC OF POLAND and the Government of the UNITED ARAB EMIRATES for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital
[GTL Notes - See Protocol 1]
The Government of the Republic of Poland and the Government of the United Arab Emirates desiring to promote and strengthen the economic relations by concluding an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital, have agreed as follows:
Contents
Article 1 - Personal Scope
Article 2 - Taxes Covered
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
Article 6 - Income From Immovable Property
Article 7 - Business Profits
Article 8 - International Transport
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Interest
Article 12 - Royalties
Article 13 - Gains From The Alienation Of Property
Article 14 - Independent Personal Services
Article 15 - Dependent Personal Services
Article 16 - Teachers And Researchers
Article 17 - Students And Trainees
Article 18 - Artists And Athletes
Article 19 - Directors' Fees
Article 20 - Pensions And Annuities
Article 21 - Government Services
Article 22 - Other Income
Article 23 - Capital
Article 23A - Limitation Of Benefits
Article 24 - Methods Of Elimination Of Double Taxation
Article 25 - Non-Discrimination
Article 26 - Mutual Agreement Procedure
Article 27 - Exchange Of Information
Article 28 - Diplomatic And Consular Officials
Article 29 - Entry Into Force
Article 30 - Termination
Protocol