Please be informed that the Malaysia-Poland Double Taxation Avoidance Agreement (DTAA) signed on 8 July 2013 (DTAA 2013):
Is effective from 12 January 2023 and replaces the DTAA signed on 16 September 1977 (DTAA 1977) for the following articles:
Mutual Agreement Procedure (MAP) article
Article 25 of DTAA 2013 has replaced Article 23 of DTAA 1977.
Exchange of Information (EOI) article
Article 26 of DTAA 2013 has replaced Article 24 of DTAA 1977.
Articles other than MAP and EOI articles will be effective from 1 January 2024. Please refer to www.hasil.gov.my > International > Double Taxation Avoidance Agreement > Poland for more information.
1. HASiL announcement on dates of entry into force of Articles in Double Taxation Relief (Poland)
2. Double Taxation Relief (The Government of the Republic of Poland) Order 2014