S.L. 123.33 Art. 2Arrangements to have effect. AND The to conclude an of fiscal evasion This Contracting (1) This Contracting State the manner in (2) There income or on movable or paid by (3) The (a) in the (b) in (i) (ii) (4) This taxes which are this Agreement authorities of changes which (5) (Deleted *as

It is hereby declared:

(a) that the arrangements specified in the Agreement set out in the Schedule to this Order have been made with the Government of the Republic of Poland with a view to affording relief from double taxation in relation to the following taxes imposed by the laws of the Republic of Poland:

(i) the personal income tax;

(ii) the corporate income tax;

(b) that it is expedient that those arrangements should have effect. THE GOVERNMENT OF THE REPUBLIC OF POLAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

Government of Malta and the Government of the Republic of Poland desiring Agreement for the Avoidance of Double Taxation and the prevention with respect to taxes on income, have agreed as follows:

ARTICLE 1

Personal Scope

Agreement shall apply to persons who are residents of one or both of the States.

* ARTICLE 2

Taxes Covered Agreement shall apply to taxes on income imposed on behalf of a or of its political subdivisions or local authorities, irrespective of which they are levied.

shall be regarded as taxes on income all taxes imposed on total elements of income, including taxes on gains from the alienation of immovable property and taxes on the total amounts of wages or salaries enterprises. existing taxes to which this Agreement shall apply are in particular: Malta: income tax, (hereinafter referred to as "Malta tax"); Poland: the personal income tax (podatek dochodowy ad osob fizycznych); the corporate income tax (podatek dochodowy ad osob prawnych); (hereinafter referred to as "Polish tax").

Agreement shall apply also to any identical or substantially similar imposed by either Contracting State after the date of signature of in addition to, or in place of, the existing taxes. The competent the Contracting States shall notify each other of any significant have been made in their respective taxation laws.

by Protocol reproduced in Legal Notice 14 of 2012).

Protocol reproduced in Legal Notice 14 of 2012.

(a) the term "Malta", when used in a geographical sense, means Malta, the Island of Gozo and the other islands of the Maltese archipelago the territorial waters thereof, and any area outside the territorial sea in accordance with international law, has been or may hereafter be the law of Malta concerning the Continental Shelf, as an area within of Malta with respect to the sea-bed and subsoil and their natural exercised;

(b) the term "Poland" when used in a geographical sense means the Republic of Poland, including any area beyond its territorial which under the laws of Poland and in accordance with international may exercise its sovereign rights over the sea-bed, its subsoil resources;

(c) the terms "a Contracting State" and "the other Contracting Poland or Malta as the context requires;

(d) the term "person" includes an individual, a company, a trust and of persons;

(e) the term "company" means any body corporate or any entity as a body corporate for tax purposes;

(f) the terms "enterprise of a Contracting State" and "enterprise Contracting State" mean, respectively, an enterprise carried on by Contracting State and an enterprise carried on by a resident of the State;

(g) the term "national" means all individuals possessing the Contracting State and all legal persons, partnerships and associations status as such from the laws in force in a Contracting State;

(h) the term "international traffic" means any transport by a road vehicle operated by an enterprise which has its place of effective in a Contracting State, except when the ship, aircraft or road vehicle solely between places in the other Contracting State;

(i) the term "competent authority" means:

(i) in the case of Malta, the Minister responsible for authorised representative;

(ii) in the case of Poland, the Minister of Finance or representative.

(2) As regards the application of this Agreement at any time by a any term not defined therein shall, unless the context otherwise requires, meaning that it has at that time under the laws of that State for the purposes to which Agreement applies, any meaning under the applicable tax prevailing over a meaning given to the term under other laws of that State.

*as amended by Protocol reproduced in Legal Notice 14 of 2012. person who, under the laws of that State, is liable to tax therein by domicile, residence, place of management or any other criterion of a But this term does not include any person who is liable to tax in that only of income from sources in that State. by reason of the provisions of paragraph (1) an individual is a Contracting States, then his status shall be determined as follows: shall be deemed to be a resident solely of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident solely of the Contracting State with which his personal and economic relations are closer (centre of vital interests); the State in which he has his centre of vital interests cannot be determined, or if he has no permanent home available to him in either State, he shall be deemed to be a resident solely of the Contracting State which he has an habitual abode; has an habitual abode in both States or in neither of them, he shall deemed to be a resident solely of the Contracting State of which he is national; is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. by reason of the provisions of paragraph (1) a person other than an resident of both Contracting States, then it shall be deemed to be a the State in which its place of effective management is situated.

* ARTICLE 5

Permanent Establishment purposes of this Agreement, the term "permanent establishment" place of business through which the business of an enterprise is carried on.

"permanent establishment" includes especially: place of management; branch; office; factory; workshop; mine, an oil or gas well, a quarry or any other place of extraction of natural resources including an offshore drilling site; building site or construction or assembly or installation project, where site or project continues for more than twelve months.

Protocol reproduced in Legal Notice 14 of 2012.

(b) the maintenance of a stock of goods or merchandise enterprise solely for the purpose of storage, display or

(c) the maintenance of a stock of goods or merchandise enterprise solely for the purpose of processing by another

(d) the maintenance of a fixed place of business solely for purchasing goods or merchandise, or of collecting information, enterprise;

(e) the maintenance of a fixed place of business solely for carrying on, for the enterprise, any other activity of auxiliary character;

(f) the maintenance of a fixed place of business solely for of activities mentioned in sub-paragraphs (a) to (e), overall activity of the fixed place of business resulting combination is of a preparatory or auxiliary character.

(4) (Deleted by Protocol reproduced in Legal Notice 14 of 2012).

(5) Notwithstanding the provisions of paragraphs (1) and (2) other than an agent of an independent status to whom paragraph acting on behalf of an enterprise and has, and habitually exercises, State an authority to conclude contracts in the name of the enterprise, shall be deemed to have a permanent establishment in that State activities which that person undertakes for the enterprise, unless such person are limited to those mentioned in paragraph (3) which, through a fixed place of business, would not make this fixed place permanent establishment under the provisions of that paragraph.

(6) An enterprise of a Contracting State shall not be deemed permanent establishment in the other Contracting State merely because business in that other State through a broker, general commission agent agent of an independent status, provided that such persons are acting course of their business. However, when the activities of such an agent wholly or almost wholly on behalf of the enterprise, he shall not agent of an independent status if the transactions between the enterprise were not made under arm’s length conditions.

(7) The fact that a company which is a resident of a Contracting or is controlled by a company which is a resident of the other Contracting which carries on business in that other State (whether through establishment or otherwise), shall not of itself constitute either permanent establishment of the other.

ARTICLE 6*

Income from Immovable Property

(1) Income derived by a resident of a Contracting State property (including income from agriculture or forestry) situated

*as amended by Protocol reproduced in Legal Notice 14 of 2012. used in agriculture and forestry, rights to which the provisions of respecting landed property apply, buildings, usufruct of immovable rights to variable or fixed payments as consideration for the working to work, mineral deposits, sources and other natural resources; ships, shall not be regarded as immovable property. provisions of paragraph (1) shall apply to income derived from the letting, or use in any other form of immovable property. provisions of paragraphs 1 and 3 shall also apply to the income from property of an enterprise.

ARTICLE 7*

Business Profits profits of an enterprise of a Contracting State shall be taxable only in the enterprise carries on business in the other Contracting State permanent establishment situated therein. If the enterprise carries on aforesaid, the profits of the enterprise may be taxed in the other State but of them as is attributable to that permanent establishment.

to the provisions of paragraph (3), where an enterprise of a State carries on business in the other Contracting State through a establishment situated therein, there shall in each Contracting State be permanent establishment the profits which it might be expected to a distinct and separate enterprise engaged in the same or similar the same or similar conditions and dealing wholly independently enterprise of which it is a permanent establishment or with other associated which it deals.

determination of the profits of a permanent establishment, there shall deductions expenses of the enterprise, being expenses which are purposes of the permanent establishment (including executive and administrative expenses so incurred) and which would be deductible if the establishment were an independent entity which paid those expenses, in the Contracting State in which the permanent establishment is elsewhere. by Protocol reproduced in Legal Notice 14 of 2012). profits shall be attributed to a permanent establishment by reason of the by that permanent establishment of goods or merchandise for the purposes of the preceding paragraphs, the profits to be attributed to establishment shall be determined by the same method year by year good and sufficient reason to the contrary.

provisions of this Article shall not affect the provisions of the law of a regarding the taxation of profits from the business of insurance.

profits include items of income which are dealt with separately in

Protocol reproduced in Legal Notice 14 of 2012. International Traffic

(1) Profits from the operation of ships, aircraft or road vehicles traffic shall be taxable only in the Contracting State in which the management of the enterprise is situated.

(2) If the place of effective management of a shipping enterprise ship or boat, then it shall be deemed to be situated in the Contracting the home harbour of the ship or boat is situated, or, if there is no such in the Contracting State of which the operator of the ship or boat is

(3) The provisions of paragraph (1) shall also apply to participation in a pool, a joint business or an international operating

(4) For the purposes of this Article, profits derived from the operation aircraft in international traffic include profits derived from the rental if such ships or aircraft are operated in international traffic or if such incidental to other profits described in paragraph 1 of this Article. However, do not include profits from leasing ships or aircraft on a bare boat charter when it is an ancillary activity of an enterprise engaged in the international ships or aircraft.

† ARTICLE 9

Associated Enterprises

(1) Where -

(a) an enterprise of a Contracting State participates directly the management, control or capital of an enterprise Contracting State, or

(b) the same persons participate directly or indirectly in control or capital of an enterprise of a Contracting enterprise of the other Contracting State, and in either case conditions are made or imposed between the two their commercial or financial relations which differ from those which between independent enterprises, then any profits which would, conditions, have accrued to one of the enterprises, but, by reason of have not so accrued, may be included in the profits of that enterprise accordingly.

(2) (Deleted by Protocol reproduced in Legal Notice 14 of 2012).

(3) Where a Contracting State includes in the profits of an State, and taxes accordingly, profits on which an enterprise of the State has been charged to tax in that other State and the profits profits which would have accrued to that enterprise of the first mentioned conditions made between the two enterprises had been those which made between independent enterprises, then that other State appropriate adjustment to the amount of the tax charged therein on

*as amended by Protocol reproduced in Legal Notice 14 of 2012. †as amended by Protocol reproduced in Legal Notice 14 of 2012. * ARTICLE 10

Dividends Dividends paid by a company which is a resident of a Contracting State to a other Contracting State may be taxed in that other State. such dividends may also be taxed in the Contracting State of company paying the dividends is a resident and according to the laws of where the dividends are paid by a company resident of Poland to a resident of Malta, Poland shall exempt from tax the dividends if the beneficial owner of such dividends is a company resident in Malta that holds directly at least 10 per cent of the capital of the company paying dividends on the date the dividends are paid and has done so or will done so for an uninterrupted 24-month period in which that date except as provided in subparagraph (a), the tax so charged by Poland not exceed 10 per cent of the gross amount of the dividends where beneficial owner of the dividends is a resident of Malta; where the dividends are paid by a company which is a resident of Malta a resident of Poland which is the beneficial owner thereof Malta tax the gross amount of the dividends shall not exceed that chargeable on profits out of which the dividends are paid. paragraph shall not affect the taxation of the company in respect of the which the dividends are paid. "dividends" as used in this Article means income from shares income from distributions on certificates or participating units of an and their redemption, the liquidation or partial liquidation of a income from the purchase or redemption of own shares by a company) not being debt-claims, participating in profits, as well as income which is subjected to the same taxation treatment as income from laws of that State of which the company making the distribution is a provisions of paragraphs 1 and 2 shall not apply if the beneficial owner being a resident of a Contracting State, carries on business in the Contracting State of which the company paying the dividends is a resident, permanent establishment situated therein and the holding in respect of dividends are paid is effectively connected with such permanent In such a case the provisions of Article 7 shall apply. a company which is a resident of a Contracting State derives profits the other Contracting State, that other State may not impose any tax paid by the company, except insofar as such dividends are paid to a other State or insofar as the holding in respect of which the dividends effectively connected with a permanent establishment situated in that subject the company’s undistributed profits to a tax on the

Protocol reproduced in Legal Notice 14 of 2012. shares or other rights in respect of which the dividend is paid to take this Article by means of that creation or assignment.

* ARTICLE 11

Interest

(1) Interest arising in a Contracting State and paid to a resident Contracting State may be taxed in that other State.

(2) However, such interest may also be taxed in the Contracting it arises and according to the laws of that State, but if the recipient owner of the interest the tax so charged shall not exceed 4 per amount of the interest.

(3) Notwithstanding the provisions of paragraph (2) interest Contracting State and derived by the Government of the other Contracting including local authorities thereof, the Central Bank or any financial controlled by that Government shall be exempt from tax in the first-mentioned

(4) The term "interest" as used in this Article means income from every kind, whether or not secured by mortgage and whether or not to participate in the debtor’s profits, and in particular, income from securities and income from bonds or debentures, including premiums attaching to such securities, bonds or debentures. Penalty charges shall not be regarded as interest for the purposes of this Article.

(5) The provisions of paragraphs 1 and 2 shall not apply if the of the interest, being a resident of a Contracting State, carries on other Contracting State in which the interest arises, through establishment situated therein, and the debt-claim in respect of which paid is effectively connected with such permanent establishment. provisions of Article 7 shall apply.

(6) Interest shall be deemed to arise in a Contracting State when State itself, a political subdivision, a local authority or a resident of that however, the person paying the interest, whether he is a resident of a Contracting not, has in a Contracting State a permanent establishment in connection indebtedness on which the interest is paid was incurred, and such interest such permanent establishment, then such interest shall be deemed to arise which the permanent establishment is situated.

(7) Where, by reason of a special relationship between the beneficial owner or between both of them and some other person, interest paid, having regard to the debt-claim for which it is paid, amount which would have been agreed upon by the payer and the beneficial the absence of such relationship, the provisions of this Article shall last-mentioned amount. In such case, the excess part of the payments taxable according to the laws of each Contracting State, due regard other provisions of this Agreement.

(8) The benefits of this Article shall not apply if it was the main

*as amended by Protocol reproduced in Legal Notice 14 of 2012. * ARTICLE 12

Royalties and payments for technical services

Royalties or payments for technical services arising in a Contracting State resident of the other Contracting State may be taxed in that other State.

However, such royalties or payments for technical services may also be Contracting State in which they arise and according to the laws of that State, recipient is the beneficial owner of the royalties or payments for technical so charged shall not exceed:

per cent (5%) of the gross amount of the royalties; per cent (5%) of the gross amount of the payments for technical services.

The term "royalties" as used in this Article means payments of any a consideration for the use of, or the right to use, any copyright, patent, design or model, plan, secret formula or process, or for the use of, or the industrial, commercial or scientific equipment or for information (know-industrial, commercial or scientific experience; the term shall also of any kind related to cinematograph films, and films or tapes for radio broadcasting.

term "payments for technical services" as used in this Article means payment in consideration for any service of a managerial or consultancy nature, unless the payment: is made to an employee of the person making the payment; is made for teaching in an educational institution or for teaching by an educational institution; is made by an individual for services for the personal use of an individual; is made for services related to immovable property located in the Contracting State of which the person making the payment is a resident, if such services resulted in a construction, maintenance project, or a landscaping project or a similar tangible project; or is accrued under the laws of a Contracting State to the initial value of the machinery or industrial equipment of the person making the payment or to the maintenance of such machinery or industrial equipment.

provisions of paragraphs 1 and 2 shall not apply if the beneficial owner or payments for technical services, being a resident of a Contracting business in the other Contracting State in which the royalties or technical services arise through a permanent establishment situated therein

Protocol reproduced in Legal Notice 14 of 2012.

(5) Royalties or payments for technical services shall be deemed Contracting State when the payer is that State itself, a political subdivision, authority or a resident of that State. Where, however, the person paying payments for technical services, whether he is a resident of a Contracting has in a Contracting State a permanent establishment in connection liability to pay the royalties or payments for technical services was incurred, royalties or payments for technical services are borne by such permanent then such royalties or payments for technical services shall be deemed State in which the permanent establishment is situated.

(6) Where, by reason of a special relationship between the beneficial owner or between both of them and some other person, royalties or payments for technical services, having regard to information for which they are paid, exceeds the amount which would upon by the payer and the beneficial owner in the absence of such provisions of this Article shall apply only to the last-mentioned amount. excess part of the payments shall remain taxable according to Contracting State, due regard being had to the other provisions of this

* ARTICLE 13

Alienation of Property

(1) Gains from the alienation of immovable property, as defined of Article 6, may be taxed in the Contracting State in which situated.

(2) Gains derived by a resident of a Contracting State from shares or comparable interests, such as interests in a partnership certificates or participating units of an investment fund, may be taxed Contracting State if, at any time during the 365 days preceding the shares or comparable interests derived more than 50 per cent of their or indirectly from immovable property, as defined in Article 6, situated State.

(3) Gains from the alienation of movable property forming part property of a permanent establishment which an enterprise of a Contracting in the other Contracting State, including such gains from the alienation permanent establishment (alone or together with the whole enterprises) in that other State.

(4) Gains from the alienation of ships, aircraft or road vehicles international traffic or movable property pertaining to the operation transportation shall be taxable only in the Contracting State in which effective management of the enterprise is situated.

(5) Gains from the alienation of any property other than that paragraphs 1, 2, 3 and 4 shall be taxable only in the Contracting State alienator is a resident.

*as substituted by Protocol reproduced in Legal Notice 14 of 2012. † ARTICLE 15

Dependent Personal Services to the provisions of Articles 16, 18, 19 and 20, salaries, wages and remuneration derived by a resident of a Contracting State in respect of shall be taxable only in that State unless the employment is exercised Contracting State. If the employment is so exercised, such remuneration therefrom may be taxed in that other State. Notwithstanding the provisions of paragraph 1, salaries, wages and other remuneration derived by a resident of a Contracting State in respect of an exercised in the other Contracting State shall be taxable only in the State if: recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; and remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and remuneration is not borne by a permanent establishment which the employer has in the other State. Notwithstanding the preceding provisions of this Article, remuneration of an employment exercised aboard a ship, aircraft or road vehicle international traffic may be taxed in the Contracting State in which the management of the enterprise is situated.

ARTICLE 16

Directors’ Fees and other similar payments derived by a resident of a Contracting capacity as a member of the board of directors or of the supervisory other similar organ or a company which is a resident of the other shall be taxed only in that first-mentioned State.

ARTICLE 17

Artistes and Sportsmen Notwithstanding the provisions of Articles 14 and 15, income derived by a Contracting State as an entertainer, such as a theatre, motion picture, television artiste or a musician or as a sportsman from his personal activities exercised in the other Contracting State, may be taxed in that other State. income in respect of personal activities exercised by an entertainer or his capacity as such accrues not to the entertainer or sportsman

Protocol reproduced in Legal Notice 14 of 2012. Protocol reproduced in Legal Notice 14 of 2012. income mentioned in this Article shall be exempt from tax in the Contracting which the activity of the entertainer or sportsman is exercised provided activity is supported in a considerable part out of public funds of that other State or the activity is exercised under a cultural agreement between the Contracting States.

ARTICLE 18

Pensions

(1) Subject to the provisions of paragraph (2) of Article 19, pensions similar remuneration paid to a resident of a Contracting State in past employment shall be taxable only in that State.

(2) Notwithstanding the provisions of paragraph (1), pensions payments made under the social security legislation of a Contracting taxable only in that State.

ARTICLE 19

Government Service

(1) (a) Remuneration, other than a pension, paid by a Contracting political subdivision or a local authority thereof, to an individual services rendered to that State or subdivision or authority shall be that State.

(b) However, such remuneration shall be taxable only in the State if the services are rendered in that State and the individual is State who:

(i) is a national of that State; or

(ii) did not become a resident of that State solely for rendering the services.

(2) (a) Any pension paid by, or out of funds created by a Contracting a political subdivision or a local authority thereof, to an individual services rendered to that State, subdivision or authority shall be taxable State.

(b) However, such pension shall be taxable only in the other Contracting the individual is a resident of, and a national of, that State.

(3) The provisions of Articles 15, 16 and 18 shall apply to remuneration pensions in respect of services rendered in connection with a business a Contracting State or a political subdivision or a local authority thereof.

ARTICLE 20

Professors and Teachers

(1) Where a professor or teacher who is a resident of a Contracting the other Contracting State for a period not exceeding two years for teaching or carrying out advanced study or research at a university, or other educational institution in that other State, any remuneration conducting research if the research is undertaken primarily for the a specific person or persons.

ARTICLE 21*

Students which a student, pupil or business apprentice who is or was immediately Contracting State a resident of the other Contracting State and who is first-mentioned State solely for the purpose of that individual’s education receives for the purpose of that individual’s maintenance, education or be taxed in that State, provided that such payments arise from sources

ARTICLE 22†

Other Income income of a resident of a Contracting State, wherever arising, not foregoing Articles of this Agreement shall be taxable only in that provisions of paragraph 1 shall not apply to income, other than income property as defined in paragraph 2 of Article 6, if the recipient of such a resident of a Contracting State, carries on business in the other through a permanent establishment situated therein and the right or respect of which the income is paid is effectively connected with such establishment. In such case, the provisions of Article 7 shall apply.

‡ ARTICLE 23

Elimination of Double Taxation of Poland, double taxation shall be avoided as follows:

Where a resident of Poland derives income which may be taxed in Malta accordance with the provisions of this Agreement (except to the extent that these provisions allow taxation by Malta solely because the income is also income derived by a resident of Malta), Poland shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Malta. deduction shall not, however, exceed that part of the income tax, computed before the deduction is given, which is attributable to the income which may be taxed in Malta; Where in accordance with any provision of this Agreement income derived by a resident of Poland is exempt from tax in Poland, Poland nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income..

Protocol reproduced in Legal Notice 14 of 2012. Protocol reproduced in Legal Notice 14 of 2012. Protocol reproduced in Legal Notice 14 of 2012. within Poland, the Polish tax on such income shall be allowed as a relative Malta tax payable thereon.

(3) (Deleted by Protocol reproduced in Legal Notice 14 of 2012).

(4) (Deleted by Protocol reproduced in Legal Notice 14 of 2012).

ARTICLE 24

Non-discrimination

(1) Nationals of a Contracting State shall not be subjected Contracting State to any taxation or any requirement connected therewith, other or more burdensome than the taxation and connected requirements nationals of that other State in the same circumstances are or may be provision shall, notwithstanding the provisions of Article 1, also who are not residents of one or both of the Contracting States.

(2) The taxation on a permanent establishment which an Contracting State has in the other Contracting State shall not be levied in that other State than the taxation levied on enterprises of carrying on the same activities.

(3) Except where the provisions of paragraph (1) of Article 9, Article 11, or paragraph (6) of Article 12 apply, interest, royalties disbursements paid by an enterprise of a Contracting State to a resident Contracting State shall, for the purpose of determining the taxable enterprise, be deductible under the same conditions as if they had resident of the first-mentioned State.

(4) Enterprises of a Contracting State, the capital of which is owned or controlled, directly or indirectly, by one or more residents Contracting State, shall not be subjected in the first-mentioned State or any requirement connected therewith which is other or more burdensome taxation and connected requirements to which other similar enterprises mentioned State are or may be subjected.

(5) Nothing in this Article shall be construed as obliging a Contracting grant to individuals who are resident of the other Contracting State allowances, reliefs and reductions for tax purposes on account of civil responsibilities or any other personal circumstances which it grants residents.

(6) The provisions of this Article shall apply to the taxes referred of this Agreement.

ARTICLE 25

Mutual Agreement Procedure

(1) Where a person considers that the actions of one or both of States result or will result for him in taxation not in accordance with of this Agreement, he may, irrespective of the remedies provided law of those States, present his case to the competent authority of State of which he is a resident or, if his case comes under paragraph it is not itself able to arrive at a satisfactory solution, to resolve the agreement with the competent authority of the other Contracting view to the avoidance of taxation which is not in accordance with the agreement reached shall be implemented notwithstanding any time domestic law of the Contracting States. competent authorities of the Contracting States shall endeavour to tual agreement any difficulties or doubts arising as to the application of the Agreement. They may also consult together for of double taxation in cases not provided for in the Agreement.

competent authorities of the Contracting States may communicate with directly for the purpose of reaching an agreement in the sense of the

(2) and (3) of this Article. When it seems advisable in order to reach have an oral exchange of opinions, such exchange may take place Commission consisting of representatives of the competent authorities of States.

under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or of the Contracting States have resulted for that person in taxation in accordance with the provisions of this Agreement, and competent authorities are unable to reach an agreement to resolve case pursuant to paragraph 2 within three years from the presentation of the case to the competent authority of the other Contracting State, unresolved issues arising from the case shall be submitted to arbitration the person so requests in writing. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph. purposes of sub-paragraph (b), the competent authorities of the Contracting to resolve the case within two years.

* ARTICLE 26

Exchange of Information competent authorities of the Contracting States shall exchange such is foreseeably relevant for carrying out the provisions of this the administration or enforcement of the domestic laws concerning kind and description imposed on behalf of the Contracting States, or

Protocol reproduced in Legal Notice 14 of 2012. treated as secret in the same manner as information obtained under of that State and shall be disclosed only to persons or authorities and administrative bodies) concerned with the assessment or collection enforcement or prosecution in respect of, the determination of appeals the taxes referred to in paragraph 1, or the oversight of the above. authorities shall use the information only for such purposes. They information in public court proceedings or in judicial decisions. Notwithstanding foregoing, information received by a Contracting State may be purposes when such information may be used for such other purposes of both States and the competent authority of the supplying State use.

(3) In no case shall the provisions of paragraphs 1 and 2 be construed impose on a Contracting State the obligation:

(a) to carry out administrative measures at variance with administrative practice of that or of the other Contracting

(b) to supply information which is not obtainable under the normal course of the administration of that or of the State;

(c) to supply information which would disclose any industrial, commercial or professional secret or trade information the disclosure of which would be contrary (ordre public).

(4) If information is requested by a Contracting State in accordance Article, the other Contracting State shall use its information gathering obtain the requested information, even though that other State may information for its own tax purposes. The obligation contained sentence is subject to the limitations of paragraph 3 but in no limitations be construed to permit a Contracting State to decline information solely because it has no domestic interest in such information.

(5) In no case shall the provisions of paragraph 3 be construed Contracting State to decline to supply information solely because the information by a bank, other financial institution, nominee or person acting in fiduciary capacity or because it relates to ownership interests in a person.

ARTICLE 26A Prevention of Treaty Abuse

Notwithstanding any provisions of this Agreement, a benefit under shall not be granted in respect of an item of income if it is reasonable to regard to all relevant facts and circumstances, that obtaining that benefit principal purposes of any arrangement or transaction that resulted directly in that benefit, unless it is established that granting that benefit in these would be in accordance with the object and purposes of the relevant Agreement. under the general rules of international law or under the provisions agreements.

ARTICLE 28

Entry into Force the Contracting States shall notify the other the completion of the required by its law for bringing into force of this Agreement. Agreement shall enter into force thirty days after the date of the later of and its provisions shall have effect: Malta: respect of taxes for any year of assessment beginning on or after I January in the second calendar year following the year in which this Agreement enters into force; Poland: in respect of taxes withheld at source, to amounts of income derived on or after 1 January in the calendar year next following the year in which the Agreement enters into force; and in respect of other taxes on income, to such taxes chargeable for any taxable year beginning on or after 1st January in the calendar year next following the year in which the Agreement enters into force.

ARTICLE 29

Termination Agreement shall remain in force until terminated by a Contracting State. Contracting State may terminate the Agreement, through diplomatic channels, written notice of termination at least six months before the end of any beginning after the expiration of a period of five years from the date of force. In such event, the Agreement shall cease to have effect: Malta: respect of taxes for any year of assessment beginning on or after 1 January in the second calendar year following the year in which the notice is given; Poland: in respect of taxes withheld at source, to amounts of income derived on or after 1 January in the calendar year next following the year in which the notice is given; and in respect of other taxes on income, to such taxes chargeable for any taxable year beginning on or after 1st January in the calendar year next following the year in which the notice be given.

whereof the undersigned, being duly authorised thereto, have signed

MALTA REPUBLIC OF POLAND