(October 1, 2014)

According to the overview of Double Taxation Agreements as available on the website of the Polish Ministry of Finance the following Agreements with Guernsey entered into force on October 1, 2014:

• Agreement between the States of Guernsey and the Republic of Poland for the Avoidance of Double Taxation with respect to Certain Income of Individuals (English, Polish);
• Agreement between the States of Guernsey and the Republic of Poland for the Avoidance of Double Taxation with respect to Enterprises Operating Ships or Aircraft in International Traffic (English, Polish).^*

Based on the overview as published on the website of the Polish Ministry of Finance both agreements will come into effect on January 1, 2015.

^* With respect to this agreement the overview of Double Taxation Agreements as published on the website of the Government of Guernsey does not yet mention a date on which this agreement enters/entered into force.

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