Poland: Ratification of treaty with Georgia

MCAA for automatic information exchange under digital platform reporting rules signed

MCAA for automatic information exchange under digital platform reporting rules signed

The president signed the act ratifying the income tax treaty between Poland and Georgia on 14 November 2022. The treaty includes a real estate clause, a full information exchange clause, and a general anti-avoidance clause. The treaty will become effective on the first day of the third month following the month in which the later of the notifications has been received in which the respective governments have notified each other in writing that the formalities constitutionally required have been complied with.

Poland signed the multilateral competent authority agreement (MCAA) for the automatic exchange of information on income derived through digital platforms on 9 November 2022. The agreement allows jurisdictions to automatically exchange information collected by operators of digital platforms with respect to transactions and income realized by platform sellers in the sharing and gig economy and from the sale of goods through such platforms.

Read a November 2022 report prepared by the KPMG member firm in Poland


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