Poland (tax/treaty)

Entry into Force Each of the Contracting States shall notify to the other through diplomatic channels the completion of the procedures required by its law for the entry into force of this Convention. The Convention shall enter into force on the first day of the second month following the month in which the latter of these notifications was received. The provisions of the Convention shall apply: (a) with regard to taxes withheld at source, in respect of amounts paid on or after the first day of January next following the date upon which the Convention enters into force; and (b) with regard to other taxes, in respect of taxable years beginning on or after the first day of January next following the date upon which the Convention enters into force.