DOUBLE TAXATION AVOIDANCE AGREEMENT (DTA) BETWEEN MALAYSIA AND POLAND
Please be informed that the DTA between Malaysia and Poland signed on 8 July 2013 (DTA 2013):
1. Has entered into force from 12 January 2023 and replaced the DTA signed on 16 September 1977 (DTA 1977) for the following articles:
a. Mutual Agreement Procedure (MAP) Article
i. Article 25 of DTA 2013 replaced Article 23 of DTA 1977.
b. Exchange of Information (EOI) Article
i. Article 26 DTA 2013 replaced Article 24 of DTA 1977.
2. Articles other than the MAP and EOI Articles will come into force from 1 January 2024.
Please to www.hasil.gov.my > International > Double Taxation Agreement > Poland.