Tax treaty update - Initial analysis of new U.S. income tax treaty with Poland 

February 18:   Representatives of the United States and of the Republic of Poland on February 13, 2013, signed a new income tax treaty that, once it enters into force, will replace the existing (1974) income tax treaty between the two countries.

The new treaty contains a number of significant changes (some taxpayer-favorable, others not) to the existing treaty provisions.


Read a February 2013 report [PDF 72 KB] prepared by KPMG LLP providing an initial analysis and descriptions of provisions in the new treaty with changes noted from the tax treatment under the existing treaty.




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