DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC OF POLAND ORDER

DOUBLE TAXATION RELIEF ON TAXES ON INCOME

WITH THE REPUBLIC OF POLAND

SUBSIDIARY LEGISLATION 123.33

DOUBLE TAXATION RELIEF ON TAXES ON

INCOME WITH THE REPUBLIC OF POLAND

ORDER

24th November, 1994

LEGAL NOTICE 28 of 1995, as amended by Legal Notices 14 of 2012

and 64 of 2021 as modified by S.L.123.183.

The title of this Order is Double Taxation Relief on Taxes

on Income with the Republic of Poland Order.

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.

DOUBLE TAXATION RELIEF ON TAXES ON INCOME

WITH THE REPUBLIC OF POLAND

AGREEMENT

BETWEEN THE GOVERNMENT OF MALTA

AND 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

The Government of Malta and the Government of the Republic of Poland desiring

to conclude an Agreement for the Avoidance of Double Taxation and the prevention

of fiscal evasion with respect to taxes on income, have agreed as follows

ARTICLE 1

Personal Scope

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

Contracting States.

ARTICLE 2 *

Taxes Covered

(1) This Agreement shall apply to taxes on income imposed on behalf of a

Contracting State or of its political subdivisions or local authorities, irrespective of

the manner in which they are levied.

(2) There shall be regarded as taxes on income all taxes imposed on total

income or on elements of income, including taxes on gains from the alienation of

movable or immovable property and taxes on the total amounts of wages or salaries

paid by enterprises.

(3)

The existing taxes to which this Agreement shall apply are in particular

(a) in Malta

the income tax,

(hereinafter referred to as "Malta tax");

(b) in Poland

(i) the personal income tax (podatek dochodowy ad

osob

fizycznych);

(ii) the corporate income tax (podatek dochodowy ad

osob

prawnych);

(hereinafter referred to as "Polish tax").

(4) This Agreement shall apply also to any identical or substantially similar

taxes which are imposed by either Contracting State after the date of signature of

this Agreement in addition to, or in place of, the existing taxes. The competent

authorities of the Contracting States shall notify each other of any significant

changes which have been made in their respective taxation laws.

(5)

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

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

DOUBLE TAXATION RELIEF ON TAXES ON INCOME

WITH THE REPUBLIC OF POLAND

ARTICLE 3 *

General Definitions

(1)

For the purposes of this Agreement, unless the context otherwise requires

(a) the term "Malta", when used in a geographical sense, means the Island of

Malta, the Island of Gozo and the other islands of the Maltese archipelago including

the territorial waters thereof, and any area outside the territorial sea of Malta which,

in accordance with international law, has been or may hereafter be designated, under

the law of Malta concerning the Continental Shelf, as an area within which the rights

of Malta with respect to the sea-bed and subsoil and their natural resources may be

exercised;

(b) the term "Poland" when used in a geographical sense means the territory of

the Republic of Poland, including any area beyond its territorial waters, within

which under the laws of Poland and in accordance with international law, Poland

may exercise its sovereign rights over the sea-bed, its subsoil and their natural

resources;

(c) the terms "a Contracting State" and "the other Contracting State" mean

Poland or Malta as the context requires;

(d) the term "person" includes an individual, a company, a trust and any other body

of persons;

(e) the term "company" means any body corporate or any entity which is treated

as a body corporate for tax purposes;

(f)

the terms "enterprise of a Contracting State" and "enterprise of the other

Contracting State" mean, respectively, an enterprise carried on by a resident of a

Contracting State and an enterprise carried on by a resident of the other Contracting

State;

(g) the term "national" means all individuals possessing the nationality of a

Contracting State and all legal persons, partnerships and associations deriving their

status as such from the laws in force in a Contracting State;

(h) the term "international traffic" means any transport by a ship, aircraft or

road vehicle operated by an enterprise which has its place of effective management

in a Contracting State, except when the ship, aircraft or road vehicle is operated

solely between places in the other Contracting State;

(i)

the term "competent authority" means

(i)

in the case of Malta, the Minister responsible for finance or his

authorised representative;

(ii) in the case of Poland, the Minister of Finance or his authorised

representative.

(2) As regards the application of this Agreement at any time by a Contracting State,

any term not defined therein shall, unless the context otherwise requires, have the

meaning that it has at that time under the laws of that State for the purposes of the taxes

to which Agreement applies, any meaning under the applicable tax laws of that State

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.

DOUBLE TAXATION RELIEF ON TAXES ON INCOME

WITH THE REPUBLIC OF POLAND

ARTICLE 4

Resident

(1) For the purposes of this Agreement, the term "resident of a Contracting

State" means a person who, under the laws of that State, is liable to tax therein by

reason of his domicile, residence, place of management or any other criterion of a

similar nature. But this term does not include any person who is liable to tax in that

State in respect only of income from sources in that State.

(2) Where by reason of the provisions of paragraph (1) an individual is a

resident of both Contracting States, then his status shall be determined as follows

(a) he 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);

(b) if 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

in which he has an habitual abode;

(c) if he has an habitual abode in both States or in neither of them, he shall

be deemed to be a resident solely of the Contracting State of which he is

a national;

(d) if he 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.

(3) Where by reason of the provisions of paragraph (1) a person other than an

individual is a resident of both Contracting States, then it shall be deemed to be a

resident solely of the State in which its place of effective management is situated.

ARTICLE 5 *

Permanent Establishment

(1) For the purposes of this Agreement, the term "permanent establishment"

means a fixed place of business through which the business of an enterprise is

wholly or partly carried on.

(2)

The term "permanent establishment" includes especially

(a)

a place of management;

(b)

a branch;

(c)

an office;

(d)

a factory;

(e)

a workshop;

(f)

a mine, an oil or gas well, a quarry or any other place of extraction of

natural resources including an offshore drilling site;

(g) a building site or construction or assembly or installation project, where

such site or project continues for more than twelve months.

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

DOUBLE TAXATION RELIEF ON TAXES ON INCOME

WITH THE REPUBLIC OF POLAND

(3) Notwithstanding the preceding provisions of this Article, the term

"permanent establishment" shall be deemed not to include

(a) the use of facilities solely for the purpose of storage, display or delivery

of goods or merchandise belonging to the enterprise;

(b) the maintenance of a stock of goods or merchandise belonging to the

enterprise solely for the purpose of storage, display or delivery;

(c) the maintenance of a stock of goods or merchandise belonging to the

enterprise solely for the purpose of processing by another enterprise;

(d) the maintenance of a fixed place of business solely for the purpose of

purchasing goods or merchandise, or of collecting information, for the

enterprise;

(e) the maintenance of a fixed place of business solely for the purpose of

carrying on, for the enterprise, any other activity of a preparatory or

auxiliary character;

(f) the maintenance of a fixed place of business solely for any combination

of activities mentioned in sub-paragraphs (a) to (e), provided that the

overall activity of the fixed place of business resulting from this

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) where a person -

other than an agent of an independent status to whom paragraph (6) applies - is

acting on behalf of an enterprise and has, and habitually exercises, in a Contracting

State an authority to conclude contracts in the name of the enterprise, that enterprise

shall be deemed to have a permanent establishment in that State in respect of any

activities which that person undertakes for the enterprise, unless the activities of

such person are limited to those mentioned in paragraph (3) which, if exercised

through a fixed place of business, would not make this fixed place of business a

permanent establishment under the provisions of that paragraph.

(6) An enterprise of a Contracting State shall not be deemed to have a

permanent establishment in the other Contracting State merely because it carries on

business in that other State through a broker, general commission agent or any other

agent of an independent status, provided that such persons are acting in the ordinary

course of their business. However, when the activities of such an agent are devoted

wholly or almost wholly on behalf of the enterprise, he shall not be considered an

agent of an independent status if the transactions between the agent and the

enterprise were not made under arm’s length conditions.

(7) The fact that a company which is a resident of a Contracting State controls

or is controlled by a company which is a resident of the other Contracting State, or

which carries on business in that other State (whether through a permanent

establishment or otherwise), shall not of itself constitute either company a

permanent establishment of the other.

ARTICLE 6 *

Income from Immovable Property

(1) Income derived by a resident of a Contracting State from immovable

property (including income from agriculture or forestry) situated in the other

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

DOUBLE TAXATION RELIEF ON TAXES ON INCOME

WITH THE REPUBLIC OF POLAND

Contracting State may be taxed in that other State.

(2) The term "immovable property" shall have the meaning which it has under

the law of the Contracting State in which the property in question is situated. The

term shall in any case include property accessory to immovable property, livestock

and equipment used in agriculture and forestry, rights to which the provisions of

general law respecting landed property apply, buildings, usufruct of immovable

property and rights to variable or fixed payments as consideration for the working

of, or the right to work, mineral deposits, sources and other natural resources; ships,

boats and aircraft shall not be regarded as immovable property.

(3) The provisions of paragraph (1) shall apply to income derived from the

direct use, letting, or use in any other form of immovable property.

(4) The provisions of paragraphs 1 and 3 shall also apply to the income from

immovable property of an enterprise.

ARTICLE 7 *

Business Profits

(1) The profits of an enterprise of a Contracting State shall be taxable only in

that State unless the enterprise carries on business in the other Contracting State

through a permanent establishment situated therein. If the enterprise carries on

business as aforesaid, the profits of the enterprise may be taxed in the other State but

only on so much of them as is attributable to that permanent establishment.

(2) Subject to the provisions of paragraph (3), where an enterprise of a

Contracting State carries on business in the other Contracting State through a

permanent establishment situated therein, there shall in each Contracting State be

attributed to that permanent establishment the profits which it might be expected to

make if it were a distinct and separate enterprise engaged in the same or similar

activities under the same or similar conditions and dealing wholly independently

with the enterprise of which it is a permanent establishment or with other associated

enterprises with which it deals.

(3) In the determination of the profits of a permanent establishment, there shall

be allowed as deductions expenses of the enterprise, being expenses which are

incurred for the purposes of the permanent establishment (including executive and

general administrative expenses so incurred) and which would be deductible if the

permanent establishment were an independent entity which paid those expenses,

whether incurred in the Contracting State in which the permanent establishment is

situated or elsewhere.

(4)

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

(5) No profits shall be attributed to a permanent establishment by reason of the

mere purchase by that permanent establishment of goods or merchandise for the

enterprise.

(6) For the purposes of the preceding paragraphs, the profits to be attributed to

the permanent establishment shall be determined by the same method year by year

unless there is good and sufficient reason to the contrary.

(7) The provisions of this Article shall not affect the provisions of the law of a

Contracting State regarding the taxation of profits from the business of insurance.

(8)

Where profits include items of income which are dealt with separately in

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

DOUBLE TAXATION RELIEF ON TAXES ON INCOME

WITH THE REPUBLIC OF POLAND

other Articles of this Agreement, then the provisions of those Articles shall not be

affected by the provisions of this Article.

ARTICLE 8 *

International Traffic

(1) Profits from the operation of ships, aircraft or road vehicles in international

traffic shall be taxable only in the Contracting State in which the place of effective

management of the enterprise is situated.

(2) If the place of effective management of a shipping enterprise is aboard a

ship or boat, then it shall be deemed to be situated in the Contracting State in which

the home harbour of the ship or boat is situated, or, if there is no such home harbour,

in the Contracting State of which the operator of the ship or boat is a resident.

(3) The provisions of paragraph (1) shall also apply to profits from the

participation in a pool, a joint business or an international operating agency.

(4) For the purposes of this Article, profits derived from the operation of ships or

aircraft in international traffic include profits derived from the rental of ships or aircraft

if such ships or aircraft are operated in international traffic or if such rental profits are

incidental to other profits described in paragraph 1 of this Article. However, such profits

do not include profits from leasing ships or aircraft on a bare boat charter basis except

when it is an ancillary activity of an enterprise engaged in the international operation of

ships or aircraft.

ARTICLE 9 †

Associated Enterprises

(1)

Where -

(a) an enterprise of a Contracting State participates directly or indirectly in

the management, control or capital of an enterprise of the other

Contracting State, or

(b) the same persons participate directly or indirectly in the management,

control or capital of an enterprise of a Contracting State and an

enterprise of the other Contracting State,

and in either case conditions are made or imposed between the two enterprises in

their commercial or financial relations which differ from those which would be made

between independent enterprises, then any profits which would, but for those

conditions, have accrued to one of the enterprises, but, by reason of those conditions,

have not so accrued, may be included in the profits of that enterprise and taxed

accordingly.

(2)

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

(3) Where a Contracting State includes in the profits of an enterprise of that

State, and taxes accordingly, profits on which an enterprise of the other Contracting

State has been charged to tax in that other State and the profits so included are

profits which would have accrued to that enterprise of the first mentioned State if the

conditions made between the two enterprises had been those which would have been

made between independent enterprises, then that other State shall make an

appropriate adjustment to the amount of the tax charged therein on those profits. In

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

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

DOUBLE TAXATION RELIEF ON TAXES ON INCOME

WITH THE REPUBLIC OF POLAND

determining such adjustment, due regard shall be had to the other provisions of this

Agreement and the competent authorities of the Contracting States shall if necessary

consult each other.

ARTICLE 10 *

Dividends

(1) Dividends paid by a company which is a resident of a Contracting State to a

resident of the other Contracting State may be taxed in that other State.

(2) However, such dividends may also be taxed in the Contracting State of

which the company paying the dividends is a resident and according to the laws of

the State, but

(a) 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

the dividends on the date the dividends are paid and has done so or will

have done so for an uninterrupted 24-month period in which that date

falls;

(b) except as provided in subparagraph (a), the tax so charged by Poland

shall not exceed 10 per cent of the gross amount of the dividends where

the beneficial owner of the dividends is a resident of Malta;

(c) where the dividends are paid by a company which is a resident of Malta

to a resident of Poland which is the beneficial owner thereof Malta tax

on the gross amount of the dividends shall not exceed that chargeable on

the profits out of which the dividends are paid.

This paragraph shall not affect the taxation of the company in respect of the

profits out of which the dividends are paid.

(3) The term "dividends" as used in this Article means income from shares

(including income from distributions on certificates or participating units of an

investment fund and their redemption, the liquidation or partial liquidation of a

company and income from the purchase or redemption of own shares by a company)

or other rights, not being debt-claims, participating in profits, as well as income

from other rights which is subjected to the same taxation treatment as income from

shares by the laws of that State of which the company making the distribution is a

resident.

(4) The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner

of the dividends, being a resident of a Contracting State, carries on business in the

other Contracting State of which the company paying the dividends is a resident,

through a permanent establishment situated therein and the holding in respect of

which the dividends are paid is effectively connected with such permanent

establishment. In such a case the provisions of Article 7 shall apply.

(5) Where a company which is a resident of a Contracting State derives profits

or income from the other Contracting State, that other State may not impose any tax

on the dividends paid by the company, except insofar as such dividends are paid to a

resident of that other State or insofar as the holding in respect of which the dividends

are paid is effectively connected with a permanent establishment situated in that

other State, nor subject the company’s undistributed profits to a tax on the

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

DOUBLE TAXATION RELIEF ON TAXES ON INCOME

WITH THE REPUBLIC OF POLAND

company’s undistributed profits, even if the dividends paid or the undistributed

profits consist wholly or partly of profits or income arising in such other State.

(6) The benefits of this Article shall not apply if it was the main purpose or one

of the main purposes of any person concerned with the creation or assignment of the

shares or other rights in respect of which the dividend is paid to take advantage of

this Article by means of that creation or assignment.

ARTICLE 11 *

Interest

(1) Interest arising in a Contracting State and paid to a resident of the other

Contracting State may be taxed in that other State.

(2) However, such interest may also be taxed in the Contracting State in which

it arises and according to the laws of that State, but if the recipient is the beneficial

owner of the interest the tax so charged shall not exceed 4 per cent of the gross

amount of the interest.

(3) Notwithstanding the provisions of paragraph (2) interest arising in a

Contracting State and derived by the Government of the other Contracting State

including local authorities thereof, the Central Bank or any financial institution

controlled by that Government shall be exempt from tax in the first-mentioned State.

(4) The term "interest" as used in this Article means income from debt-claims of

every kind, whether or not secured by mortgage and whether or not carrying a right

to participate in the debtor’s profits, and in particular, income from government

securities and income from bonds or debentures, including premiums and prizes

attaching to such securities, bonds or debentures. Penalty charges for late payment

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 beneficial owner

of the interest, being a resident of a Contracting State, carries on business in the

other Contracting State in which the interest arises, through a permanent

establishment situated therein, and the debt-claim in respect of which the interest is

paid is effectively connected with such permanent establishment. In such case the

provisions of Article 7 shall apply.

(6) Interest shall be deemed to arise in a Contracting State when the payer is that

State itself, a political subdivision, a local authority or a resident of that State. Where,

however, the person paying the interest, whether he is a resident of a Contracting State or

not, has in a Contracting State a permanent establishment in connection with which the

indebtedness on which the interest is paid was incurred, and such interest is borne by

such permanent establishment, then such interest shall be deemed to arise in the State in

which the permanent establishment is situated.

(7) Where, by reason of a special relationship between the payer and the

beneficial owner or between both of them and some other person, the amount of the

interest paid, having regard to the debt-claim for which it is paid, exceeds the

amount which would have been agreed upon by the payer and the beneficial owner in

the absence of such relationship, the provisions of this Article shall apply only to the

last-mentioned amount. In such case, the excess part of the payments shall remain

taxable according to the laws of each Contracting State, due regard being had to the

other provisions of this Agreement.

(8)

The benefits of this Article shall not apply if it was the main purpose or one of

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

DOUBLE TAXATION RELIEF ON TAXES ON INCOME

WITH THE REPUBLIC OF POLAND

the main purposes of any person concerned with the creation or assignment of the debt-

claim in respect of which the interest is paid to take advantage of this Article by means

of that creation or assignment.

ARTICLE 12 *

Royalties and payments for technical services

(1)

Royalties or payments for technical services arising in a Contracting State

and paid to a resident of the other Contracting State may be taxed in that other State.

(2)

However, such royalties or payments for technical services may also be

taxed in the Contracting State in which they arise and according to the laws of that State,

but if the recipient is the beneficial owner of the royalties or payments for technical

services the tax so charged shall not exceed

(a) five per cent (5%) of the gross amount of the royalties;

(b) five per cent (5%) of the gross amount of the payments for technical

services.

(3)

(a)

The term "royalties" as used in this Article means payments of any

kind received as a consideration for the use of, or the right to use, any copyright, patent,

trade mark, design or model, plan, secret formula or process, or for the use of, or the

right to use any industrial, commercial or scientific equipment or for information (know-

how) concerning industrial, commercial or scientific experience; the term shall also

include payments of any kind related to cinematograph films, and films or tapes for radio

or television broadcasting.

(b) The term "payments for technical services" as used in this Article means

any payment in consideration for any service of a managerial or

consultancy nature, unless the payment

(i)

is made to an employee of the person making the payment;

(ii) is made for teaching in an educational institution or for teaching

by an educational institution;

(iii) is made by an individual for services for the personal use of an

individual;

(iv) 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

(v) 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.

(4)

The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner

of the royalties or payments for technical services, being a resident of a Contracting

State, carries on business in the other Contracting State in which the royalties or

payments for technical services arise through a permanent establishment situated therein

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

DOUBLE TAXATION RELIEF ON TAXES ON INCOME

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and the right or property in respect of which the royalties or payments for technical

services are paid is effectively connected with such permanent establishment. In such

case the provisions of Article 7 shall apply.

(5)

Royalties or payments for technical services shall be deemed to arise in a

Contracting State when the payer is that State itself, a political subdivision, or a local

authority or a resident of that State. Where, however, the person paying the royalties or

payments for technical services, whether he is a resident of a Contracting State or not,

has in a Contracting State a permanent establishment in connection with which the

liability to pay the royalties or payments for technical services was incurred, and such

royalties or payments for technical services are borne by such permanent establishment,

then such royalties or payments for technical services shall be deemed to arise in the

State in which the permanent establishment is situated.

(6)

Where, by reason of a special relationship between the payer and the

beneficial owner or between both of them and some other person, the amount of the

royalties or payments for technical services, having regard to the use, right or

information for which they are paid, exceeds the amount which would have been agreed

upon by the payer and the beneficial owner in the absence of such relationship, the

provisions of this Article shall apply only to the last-mentioned amount. In such case, the

excess part of the payments shall remain taxable according to the laws of each

Contracting State, due regard being had to the other provisions of this Agreement.

ARTICLE 13 *

Alienation of Property

(1) Gains from the alienation of immovable property, as defined in paragraph 2

of Article 6, may be taxed in the Contracting State in which such property is

situated.

(2) Gains derived by a resident of a Contracting State from the alienation of

shares or comparable interests, such as interests in a partnership or trust, or

certificates or participating units of an investment fund, may be taxed in the other

Contracting State if, at any time during the 365 days preceding the alienation, these

shares or comparable interests derived more than 50 per cent of their value directly

or indirectly from immovable property, as defined in Article 6, situated in that other

State.

(3) Gains from the alienation of movable property forming part of the business

property of a permanent establishment which an enterprise of a Contracting State has

in the other Contracting State, including such gains from the alienation of such a

permanent establishment (alone or together with the whole enterprises) may be taxed

in that other State.

(4) Gains from the alienation of ships, aircraft or road vehicles operated in

international traffic or movable property pertaining to the operation of such means of

transportation shall be taxable only in the Contracting State in which the place of

effective management of the enterprise is situated.

(5) Gains from the alienation of any property other than that referred to in

paragraphs 1, 2, 3 and 4 shall be taxable only in the Contracting State of which the

alienator is a resident.

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

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WITH THE REPUBLIC OF POLAND

ARTICLE 14 *

Independent Personal Services

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

ARTICLE 15 †

Dependent Personal Services

(1) Subject to the provisions of Articles 16, 18, 19 and 20, salaries, wages and

other similar remuneration derived by a resident of a Contracting State in respect of

an employment shall be taxable only in that State unless the employment is exercised

in the other Contracting State. If the employment is so exercised, such remuneration

as is derived therefrom may be taxed in that other State.

(2) Notwithstanding the provisions of paragraph 1, salaries, wages and other

similar remuneration derived by a resident of a Contracting State in respect of an

employment exercised in the other Contracting State shall be taxable only in the

first-mentioned State if

(a) the 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

(b) the remuneration is paid by, or on behalf of, an employer who is not a

resident of the other State; and

(c) the remuneration is not borne by a permanent establishment which the

employer has in the other State.

(3) Notwithstanding the preceding provisions of this Article, remuneration

derived in respect of an employment exercised aboard a ship, aircraft or road vehicle

operated in international traffic may be taxed in the Contracting State in which the

place of effective management of the enterprise is situated.

ARTICLE 16

Directors’ Fees

Directors’ fees and other similar payments derived by a resident of a Contracting

State in the capacity as a member of the board of directors or of the supervisory

board or of any other similar organ or a company which is a resident of the other

Contracting State shall be taxed only in that first-mentioned State.

ARTICLE 17

Artistes and Sportsmen

(1) Notwithstanding the provisions of Articles 14 and 15, income derived by a

resident of a Contracting State as an entertainer, such as a theatre, motion picture,

radio or television artiste or a musician or as a sportsman from his personal activities

as such exercised in the other Contracting State, may be taxed in that other

Contracting State.

(2) Where income in respect of personal activities exercised by an entertainer or

a sportsman in his capacity as such accrues not to the entertainer or sportsman

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

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

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himself but to another person, that income may, notwithstanding the provisions of

Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the

entertainer or sportsman are exercised.

(3) Notwithstanding the provisions of paragraphs (1) and (2) of this Article,

income mentioned in this Article shall be exempt from tax in the Contracting State in

which the activity of the entertainer or sportsman is exercised provided that this

activity is supported in a considerable part out of public funds of that State or of the

other State or the activity is exercised under a cultural agreement or arrangement

between the Contracting States.

ARTICLE 18

Pensions

(1) Subject to the provisions of paragraph (2) of Article 19, pensions and other

similar remuneration paid to a resident of a Contracting State in consideration of

past employment shall be taxable only in that State.

(2) Notwithstanding the provisions of paragraph (1), pensions and other

payments made under the social security legislation of a Contracting State shall be

taxable only in that State.

ARTICLE 19

Government Service

(1) (a) Remuneration, other than a pension, paid by a Contracting State or a

political subdivision or a local authority thereof, to an individual in respect of

services rendered to that State or subdivision or authority shall be taxable only in

that State.

(b) However, such remuneration shall be taxable only in the other Contracting

State if the services are rendered in that State and the individual is a resident of that

State who

(i) is a national of that State; or

(ii) did not become a resident of that State solely for the purpose of

rendering the services.

(2) (a) Any pension paid by, or out of funds created by a Contracting State or

a political subdivision or a local authority thereof, to an individual in respect of

services rendered to that State, subdivision or authority shall be taxable only in that

State.

(b) However, such pension shall be taxable only in the other Contracting State if

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 and

pensions in respect of services rendered in connection with a business carried on by

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 State visits

the other Contracting State for a period not exceeding two years for the purpose of

teaching or carrying out advanced study or research at a university, college, school

or other educational institution in that other State, any remuneration the person

DOUBLE TAXATION RELIEF ON TAXES ON INCOME

WITH THE REPUBLIC OF POLAND

receives for such teaching, advance study or research shall be exempt from tax in

that other State to the extent to which that remuneration is, or upon the application of

this Article will be, subject to tax in the first-mentioned State.

(2) This Article shall not apply to remuneration which a professor or teacher

receives for conducting research if the research is undertaken primarily for the

private benefit of a specific person or persons.

ARTICLE 21 *

Students

Payments which a student, pupil or business apprentice who is or was immediately

before visiting a Contracting State a resident of the other Contracting State and who is

present in the first-mentioned State solely for the purpose of that individual’s education

or training receives for the purpose of that individual’s maintenance, education or

training shall not be taxed in that State, provided that such payments arise from sources

outside that State.

ARTICLE 22 †

Other Income

(1) Items of income of a resident of a Contracting State, wherever arising, not

dealt with in the foregoing Articles of this Agreement shall be taxable only in that

State.

(2) The provisions of paragraph 1 shall not apply to income, other than income

from immovable property as defined in paragraph 2 of Article 6, if the recipient of such

income, being a resident of a Contracting State, carries on business in the other

Contracting State through a permanent establishment situated therein and the right or

property in respect of which the income is paid is effectively connected with such

permanent establishment. In such case, the provisions of Article 7 shall apply.

ARTICLE 23 ‡

Elimination of Double Taxation

(1)

In case of Poland, double taxation shall be avoided as follows

(a) Where a resident of Poland derives income which may be taxed in Malta

in 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.

Such deduction shall not, however, exceed that part of the income tax,

as computed before the deduction is given, which is attributable to the

income which may be taxed in Malta;

(b) Where in accordance with any provision of this Agreement income

derived by a resident of Poland is exempt from tax in Poland, Poland

may nevertheless, in calculating the amount of tax on the remaining

income of such resident, take into account the exempted income..

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

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

‡as amended by Protocol reproduced in Legal Notice 14 of 2012.

DOUBLE TAXATION RELIEF ON TAXES ON INCOME

WITH THE REPUBLIC OF POLAND

(2)

In the case of Malta, double taxation shall be eliminated as follows

Subject to the provisions of the law of Malta regarding the allowance of a credit

against Malta tax in respect of foreign tax, where, in accordance with the provisions

of this Agreement, there is included in a Malta assessment income from sources

within Poland, the Polish tax on such income shall be allowed as a credit against the

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 in the other

Contracting State to any taxation or any requirement connected therewith, which is

other or more burdensome than the taxation and connected requirements to which

nationals of that other State in the same circumstances are or may be subjected. This

provision shall, notwithstanding the provisions of Article 1, also apply to persons

who are not residents of one or both of the Contracting States.

(2) The taxation on a permanent establishment which an enterprise of a

Contracting State has in the other Contracting State shall not be less favourably

levied in that other State than the taxation levied on enterprises of that other State

carrying on the same activities.

(3) Except where the provisions of paragraph (1) of Article 9, paragraph (7) of

Article 11, or paragraph (6) of Article 12 apply, interest, royalties and other

disbursements paid by an enterprise of a Contracting State to a resident of the other

Contracting State shall, for the purpose of determining the taxable profits of such

enterprise, be deductible under the same conditions as if they had been paid to a

resident of the first-mentioned State.

(4) Enterprises of a Contracting State, the capital of which is wholly or partly

owned or controlled, directly or indirectly, by one or more residents of the other

Contracting State, shall not be subjected in the first-mentioned State to any taxation

or any requirement connected therewith which is other or more burdensome than the

taxation and connected requirements to which other similar enterprises of that first-

mentioned State are or may be subjected.

(5) Nothing in this Article shall be construed as obliging a Contracting State to

grant to individuals who are resident of the other Contracting State any personal

allowances, reliefs and reductions for tax purposes on account of civil status, family

responsibilities or any other personal circumstances which it grants to its own

residents.

(6) The provisions of this Article shall apply to the taxes referred to in Article 2

of this Agreement.

ARTICLE 25

Mutual Agreement Procedure

(1) Where a person considers that the actions of one or both of the Contracting

States result or will result for him in taxation not in accordance with the provisions

of this Agreement, he may, irrespective of the remedies provided by the domestic

law of those States, present his case to the competent authority of the Contracting

State of which he is a resident or, if his case comes under paragraph (1) of Article 24,

DOUBLE TAXATION RELIEF ON TAXES ON INCOME

WITH THE REPUBLIC OF POLAND

to that of the Contracting State of which he is a national. The case must be presented

within three years from the first notification of the action resulting in taxation not in

accordance with the provisions of the Agreement.

(2) The competent authority shall endeavour, if the objection appears to it to be

justified and if it is not itself able to arrive at a satisfactory solution, to resolve the

case by mutual agreement with the competent authority of the other Contracting

State, with a view to the avoidance of taxation which is not in accordance with the

Agreement. Any agreement reached shall be implemented notwithstanding any time

limits in the domestic law of the Contracting States.

(3) The competent authorities of the Contracting States shall endeavour to

r e s o l v e b y m u t u a l a g r e e m e n t a n y d i ff i c u l t i e s o r d o u b t s a r i s i n g a s t o t h e

interpretation or application of the Agreement. They may also consult together for

the elimination of double taxation in cases not provided for in the Agreement.

(4) The competent authorities of the Contracting States may communicate with

each other directly for the purpose of reaching an agreement in the sense of the

paragraphs (1), (2) and (3) of this Article. When it seems advisable in order to reach

agreement to have an oral exchange of opinions, such exchange may take place

through a Commission consisting of representatives of the competent authorities of

the Contracting States.

(5)

Where,

(a) 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

both of the Contracting States have resulted for that person in taxation

not in accordance with the provisions of this Agreement, and

(b) the competent authorities are unable to reach an agreement to resolve

that case pursuant to paragraph 2 within three years from the

presentation of the case to the competent authority of the other

Contracting State,

any unresolved issues arising from the case shall be submitted to arbitration

if 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

shall be binding on both Contracting States and shall be implemented

notwithstanding any time limits in the domestic laws of these States.

The competent authorities of the Contracting States shall by mutual

agreement settle the mode of application of this paragraph.

For the purposes of sub-paragraph (b), the competent authorities of the Contracting

States may agree to resolve the case within two years.

ARTICLE 26 *

Exchange of Information

(1) The competent authorities of the Contracting States shall exchange such

information as is foreseeably relevant for carrying out the provisions of this

Agreement or to the administration or enforcement of the domestic laws concerning

taxes of every kind and description imposed on behalf of the Contracting States, or

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

DOUBLE TAXATION RELIEF ON TAXES ON INCOME

WITH THE REPUBLIC OF POLAND

of their political subdivisions or local authorities, insofar as the taxation thereunder

is not contrary to the Agreement. The exchange of information is not restricted by

Articles 1 and 2.

(2) Any information received under paragraph 1 by a Contracting State shall be

treated as secret in the same manner as information obtained under the domestic laws

of that State and shall be disclosed only to persons or authorities (including courts

and administrative bodies) concerned with the assessment or collection of, the

enforcement or prosecution in respect of, the determination of appeals in relation to

the taxes referred to in paragraph 1, or the oversight of the above. Such persons or

authorities shall use the information only for such purposes. They may disclose the

information in public court proceedings or in judicial decisions. Notwithstanding the

foregoing, information received by a Contracting State may be used for other

purposes when such information may be used for such other purposes under the laws

of both States and the competent authority of the supplying State authorizes such

use.

(3) In no case shall the provisions of paragraphs 1 and 2 be construed so as to

impose on a Contracting State the obligation

(a) to carry out administrative measures at variance with the laws and

administrative practice of that or of the other Contracting State;

(b) to supply information which is not obtainable under the laws or in the

normal course of the administration of that or of the other Contracting

State;

(c) to supply information which would disclose any trade, business,

industrial, commercial or professional secret or trade process, or

information the disclosure of which would be contrary to public policy

(ordre public).

(4) If information is requested by a Contracting State in accordance with this

Article, the other Contracting State shall use its information gathering measures to

obtain the requested information, even though that other State may not need such

information for its own tax purposes. The obligation contained in the preceding

sentence is subject to the limitations of paragraph 3 but in no case shall such

limitations be construed to permit a Contracting State to decline to supply

information solely because it has no domestic interest in such information.

(5) In no case shall the provisions of paragraph 3 be construed to permit a

Contracting State to decline to supply information solely because the information is held

by a bank, other financial institution, nominee or person acting in an agency or a

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 this Agreement

shall not be granted in respect of an item of income if it is reasonable to conclude, having

regard to all relevant facts and circumstances, that obtaining that benefit was one of the

principal purposes of any arrangement or transaction that resulted directly or indirectly

in that benefit, unless it is established that granting that benefit in these circumstances

would be in accordance with the object and purposes of the relevant provisions of this

Agreement.

DOUBLE TAXATION RELIEF ON TAXES ON INCOME

WITH THE REPUBLIC OF POLAND

ARTICLE 27

Diplomatic and Consular Officials

Nothing in this Agreement shall affect the fiscal privileges of diplomatic and

consular officials under the general rules of international law or under the provisions

of special agreements.

ARTICLE 28

Entry into Force

(1) Each of the Contracting States shall notify the other the completion of the

procedures required by its law for bringing into force of this Agreement.

(2) This Agreement shall enter into force thirty days after the date of the later of

the notifications and its provisions shall have effect

(a) in Malta

in 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;

(b) in Poland

(i) 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

(ii) 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

This Agreement shall remain in force until terminated by a Contracting State.

Either Contracting State may terminate the Agreement, through diplomatic channels,

by giving written notice of termination at least six months before the end of any

calendar year beginning after the expiration of a period of five years from the date of

its entry into force. In such event, the Agreement shall cease to have effect

(a) in Malta

in 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;

(b) in Poland

(i) 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

(ii) 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.

IN WITNESS whereof the undersigned, being duly authorised thereto, have signed

DOUBLE TAXATION RELIEF ON TAXES ON INCOME

WITH THE REPUBLIC OF POLAND

DONE at Valletta this 7th day of January, 1994, in duplicate in the English and

Polish languages, both texts being equally authentic.

VICTOR CAMILLERI

PANA BOLESLAWA MICHALKA

FOR THE GOVERNMENT OF

FOR THE GOVERNMENT OF THE

MALTA

REPUBLIC OF POLAND

(a)

Il-frażi "royalties" kif użata f’dan l-Artikolu tfisser ħlasijiet ta’ kull

xorta li jiġu riċevuti bħala korrispettiv għall-użu, jew għall-jedd tal-użu, ta` kull

copyright, privattiva, trade mark, disinn jew mudell, pjan, formula sigrieta jew proċess,

jew għall-użu, jew għall-jedd tal-użu ta’ kull tagħmir industrijali, kummerċjali jew

xjentifiku jew għall-informazzjoni (know-how) li tikkonċerna esperjenza industrijali,

kummerċjali, jew xjentifika; il-frażi ghandha tinkludi wkoll ħlasijiet ta’ kull xorta li

jkollhom x’jaqsmu ma’ films ċinematografiċi, u films jew tapes għal xandir bir-radju jew

bit-televiżjoni.

(b)

Il-frażi "ħlasijiet għal servizzi tekniċi" kif użata f’dan l-Artikolu

tfisser ħlasijiet ta’ kull xorta bħala korrispettiv għal kull servizz ta natura

maniġerjali jew ta’ konsulenza sakemm il-ħlas

(i)

isir lil impjegat tal-persuna li qed tagħmel il-ħlas;

(ii) isir għal tagħlim f’istituzzjoni edukattiva jew ghal tagħlim

minn istituzzjoni edukattiva;

(iii)

isir minn individwu għal servizzi għal użu personali ta’

individwu;

(iv) jsir għal-servizzi relatati ma’ proprjetà immobbli li tinstab fl-

Istat Kontraenti li tiegħu l-persuna li qed tagħmel il-ħlas hija residenti, jekk

dawn is-servizzi rriżultaw fi proġett ta’ kostruzzjoni, manutenzjoni, jew

EŻENZJONI MILL-ĦLAS TA’ TAXXA DOPPJA

FUQ L-INCOME MAR-REPUBBLIKA TAL-POLONJA

proġett ta’ pajsaġġ jew proġett tanġibbli simili; jew

(v)

jkun akkumula taħt il-liġijiet ta’ Stat Kontraenti għall-valur

inizjali tal-makkinarju jew tagħmir industrijali tal-persuna li tagħmel il-

ħlas jew għall-manutenzjoni ta’ tali makkinarju jew tagħmir industrijali.

Id-dispożizzjonijiet tal-paragrafi 1 u 2 ma għandhomx japplikaw jekk is-sid

benefiċjarju tar-royalties jew ħlasijiet għal servizzi tekniċi, li jkun residenti ta` Stat

Kontraenti, jkun qed imexxi negozju fl-Istat Kontraenti l-ieħor li fiħ jinqalgħu r-royalties

jew ħlasijiet għal servizzi tekniċi permezz ta’ stabbiliment permanenti li jkun sitwat

hemmhekk u d-dritt jew il-proprjetà li permezz tagħha qed jitħallsu r-royalties jew

ħlasijiet għal servizzi tekniċi jkunu marbuta effettivament ma’ dak l-istabbiliment

permanenti. F’dak il-każ id-dispożizzjonijiet tal-Artikolu 7 għandhom japplikaw.

Royalties jew ħlasijiet għal servizzi tekniċi għandhom jitqiesu li jinqalgħu

fi Stat Kontraenti meta min iħallashom huwa dak l-Istat innifsu, sotto-diviżjoni politika,

awtorità lokali jew residenti ta’ dak l-Istat. Fejn, madankollu, il-persuna li qed tħallas ir-

royalties jew ħlasijiet għal servizzi tekniċi, sew jekk jkun residenti ta’ Stat Kontraenti

sew jekk le, ikollha fi Stat Kontraenti stabbiliment permanenti li b’konnessjoni magħha

kienet l-obbligazzjoni li tħallas is-servizzi tekniċi ta’ royalties jew ħlasijiet tekniċi

imġarrba, u tali royalties jew ħlasijiet għal servizzi tekniċi jitħallsu minn tali

stabbiliment permanenti, allura tali royalties jew ħlasijiet għal servizzi tekniċi għandhom

jitqiesu li jinqalgħu fl-Istat li fih jinsab l-istabbiliment permanenti.

Fejn, minħabba r-relazzjoni speċjali bejn min jħallas u s-sid benefiċjarju jew

bejniethom stess u xi persuna oħra, l-ammont tar-royalties jew ħlasijiet għal servizzi

tekniċi, meta jitqies l-użu, id-dritt jew informazzjoni li għalih ikunu mħallsa, jkun iżjed

mill-ammont li kien jkun miftiehem bejn min iħallas u s-sid benefiċarju fin-nuqqas ta’

dik ir-relazzjoni, id-dispożizzjonijiet ta’ dan l-Artikolu għandhom japplikaw biss għall-

ammont l-aħħar imsemmi. F’dak il-każ, il-parti żejda tal-ħlasijiet għandha tibqa’

taxxabbli skont il-liġijiet ta’ kull Stat Kontraenti, meta jitqiesu d-dispożizzjonijiet l-oħra

ta’ dan il-Ftehim.

ARTIKOLU 13 *

Qligħ minn Proprjetà

(1) Kull qligħ li jinkiseb mit-trasferiment ta’ proprjetà immobbli, imsemmi fil-

paragrafu 2 tal-Artikolu 6, jista’ jiġi intaxxat fl-iStat Kontraenti li fih tkun sitwata

dik il-proprjetà.

(2) Qligħ miksub minn residenti ta’ Stat Kontraenti mit-trasferiment ta` ishma jew

interessi komparabbli, bħal interessi fi sħubija jew trust, jew ċertifikati jew unitajiet

parteċipanti ta’ fond ta’ investiment, jistgħu jiġu ntaxxati fl-Istat Kontraenti l-ieħor jekk,

f'xi ħin matul il-365 jum ta’ qabel l-aljenazzjoni, dawn l-ishma jew interessi komparabbli

ġabu aktar minn 50 fil-mija tal-valur tagħhom direttament jew indirettament minn

proprjetà immobbli, kif definita fl-Artikolu 6, li tinsab f’dak l-Istat l-ieħor.

(3) Qligħ mit-trasferiment ta’ proprjetà immobbli li tagħmel parti mill-proprjetà

tan-negozju ta’ stabbiliment permanenti li impriża ta’ Stat Kontraenti jkollha fl-iStat

Kontraenti l-ieħor, inkluż dak il-qligħ mit-trasferiment ta’ dak l-istabbiliment

permanenti (waħdu jew flimkien mal-impriżi kollha) jista’ jiġi intaxxat f’dak l-iStat

*kif sostitwit bil-Protokoll riprodott fl-Avviż Legali 14 tal-2012.

EŻENZJONI MILL-ĦLAS TA’ TAXXA DOPPJA

FUQ L-INCOME MAR-REPUBBLIKA TAL-POLONJA

l-ieħor.

(4) Qligħ mit-trasferiment ta’ bastimenti, inġenji tal-ajru jew vetturi tat-triq li

jkunu qegħdin jiġu operati fi traffiku internazzjonali jew minn proprjetà immobbli li

tkun tappartjeni għat-tħaddim ta’ dawk il-mezzi ta’ trasport għandhom jiġu intaxxati

biss fl-iStat Kontraenti li fih ikun sitwat il-post ta’ maniġġ effettiv tal-impriża.

(5) Qligħ mit-trasferiment ta’ xi proprjetà oħra li ma tkunx dik imsemmija fil-

paragrafi 1, 2, 3 u 4 għandu jiġi intaxxat biss fl-iStat Kontraenti li min jittrasferixxi jkun

residenti fih.

ARTIKOLU 14 *

Servizzi Personali Indipendenti

(Imħassar bil-Protokoll riprodott fl-Avviż Legali 14 tal-2012).

ARTIKOLU 15 #

Servizzi Personali Dipendenti

(1) Bla ħsara għad-disposizzjonijiet tal-Artikoli 16, 18, 19 u 20, salarji, pagi u

kumpens ieħor bħal dan li jinkiseb minn residenti ta’ Stat Kontraenti dwar impieg

għandhom ikunu taxxabbli biss f ’dak l-Istat kemm-il darba l-impieg ma jiġix

eżerċitat fl-Istat Kontraenti l-ieħor. Jekk l-impieg jiġi hekk eżerċitat, dak il-kumpens

li jinkiseb minnu jista’ jiġi ntaxxat f’dak l-Istat l-ieħor.

(2) Minkejja d-dispożizzjonijiet tal-paragrafu 1, salarji, pagi u kumpens ieħor

bħal dan li jinkiseb minn residenti ta’ Stat Kontraenti dwar impjieg eżerċitat fl-iStat

Kontraenti l-ieħor jista’ jiġi biss intaxxat fl-iStat l-ewwel imsemmi jekk

(a) min jirċevih ikun qiegħed fl-iStat l-ieħor għal żmien jew żminijiet li fit-

total ma jkunux aktar minn 183 ġurnata f’xi perjodu ta’ tnax-il xahar li

jibda għaddej jew jintemm fis-sena fiskali involuta; u

(b) il-kumpens ikun imħallas minn, jew f’isem, prinċipal li ma jkunx

residenti tal-iStat l-ieħor; u

(ċ) il-kumpens ma jkunx piż fuq l-istabbiliment permanenti li l-prinċipal ikollu

fl-iStat l-ieħor.

(3) Minkejja d-disposizzjonijiet ta’ qabel ta’ dan l-Artikolu, kumpens miksub

dwar impieg eżerċitat abbord bastiment, inġenji tal-ajru jew vettura fuq l-art

imħaddma fi traffiku internazzjonali tista’ tkun taxxabbli fl-Istat Kontraenti fejn

ikun jinsab il-post ta’ tmexxija effettiva tal-impriża.

ARTIKOLU 16

Drittijiet tad-Diretturi

Drittijiet tad-diretturi u ħlasijiet oħra simili li jinkisbu minn residenti ta` Stat

Kontraenti fil-kapaċita` tiegħu bħala membru tal-bord tad-diretturi jew tal-bord

supervisorju jew ta` kwalunkwe organu simili ta kumpannija li hija residenti tal-Istat

Kontraenti l-ieħor għandhom jiġu ntaxxati biss f’dak l-Istat l-ewwel imsemmi.

*kif emendat bil-Protokoll riprodott fl-Avviż Legali 14 tal-2012.

#kif emendat bil-Protokoll riprodott fl-Avviż Legali 14 tal-2012.

EŻENZJONI MILL-ĦLAS TA’ TAXXA DOPPJA

FUQ L-INCOME MAR-REPUBBLIKA TAL-POLONJA

ARTIKOLU 17

Artisti u Sportivi

(1) B’dak kollu li jinsab fid-disposizzjonijiet tal-Artikoli 14 u 15, income

miksub minn residenti ta’ Stat Kontraenti minn uħud li jagħtu spettaklu, bħal artisti

tat-teatru, tal-films ċinematografiċi, tar-radju jew tat-televiżjoni jew mużiċista jew

bħala sportiv mill-attivitajiet personali tiegħu eżerċitati fl-Istat Kontraenti l-ieħor,

jistgħu jiġu ntaxxati f’dak l-Istat Kontraenti l-ieħor.

(2) Meta income dwar l-attivitajiet personali eżerċitati minn wieħed li jagħti

spettaklu jew sportiv bħala hekk jinqala’ mhux minn dak li jagħti spettaklu jew mill-

isportiv innifsu imma minn persuna oħra, dak l-income jista’, minkejja d-

disposizzjonijiet tal-Artikoli 7, 14 u 15, jiġi ntaxxat fl-Istat Kontraenti fejn l-

attivitajiet ta’ dak li jagħti spettaklu jew tal-isportiv jiġu eżerċitati.

(3) Minkejja d-disposizzjonijiet tal-paragrafi (1) u (2) ta’ dan l-Artikolu,

income imsemmi f ’dan l-Artikolu jkun eżenti mit-taxxa fl-Istat Kontraenti fejn

titwettaq l-attività ta’ min jagħti spettaklu jew tal-isportiv kemm-il darba dik l-

attività tkun mgħejjuna f’parti konsiderevoli tagħha mill-fondi pubbliċi ta’ dak l-

Istat jew tal-Istat l-ieħor jew l-attività titwettaq bis-saħħa ta’ ftehim jew arranġament

kulturali bejn l-Istati Kontraenti.

ARTIKOLU 18

Pensjonijiet

(1) Bla ħsara għad-disposizzjonijiet tal-paragrafu (2) tal-Artikolu 19, kull

pensjoni u rimunerazzjoni oħra simili li titħallas lil residenti ta’ Stat Kontraenti

minħabba f’impieg li kellu qabel għandhom jiġu intaxxati biss f’dak l-Istat.

(2) Minkejja d-disposizzjonijiet tal-paragrafu (1), pensjonijiet u ħlasijiet oħra li

jinħarġu bis-saħħa tal-liġijiet tas-sigurtà soċjali ta’ Stat Kontraenti għandhom jiġu

intaxxati biss f’dak l-Istat.

ARTIKOLU 19

Servizz tal-Gvern

(1) (a) Rimunerazzjoni, barra minn pensjoni, imħallsa minn Stat Kontraenti jew

minn sotto-diviżjoni politika jew awtorità lokali tiegħu, lil xi individwu dwar

servizzi mogħtija lil dak l-Istat jew sotto-diviżjoni jew awtorità tiegħu tista’ tiġi

intaxxata biss f’dak l-Istat.

(b) Iżda, dik ir-rimunerazzjoni tkun tista’ tiġi intaxxata biss fl-Istat Kontraenti

l-ieħor jekk is-servizzi jingħataw f’dak l-Istat u l-individwu jkun residenti f’dak l-

Istat li

(i) ikun nazzjonali ta’ dak l-Istat; jew

(ii) ma jkunx sar residenti ta’ dak l-Istat sabiex unikament jaqdi dawk is-

servizzi.

(2) (a) Kull pensjoni mħallsa minn, jew li toħroġ minn fond maħluq minn Stat

Kontraenti jew sotto-diviżjoni politika jew awtorità lokali tiegħu, lil xi individwu

dwar servizzi mogħtija lil dak l-Istat, sotto-diviżjoni jew awtorità tiegħu tista’ tiġi

EŻENZJONI MILL-ĦLAS TA’ TAXXA DOPPJA

FUQ L-INCOME MAR-REPUBBLIKA TAL-POLONJA

intaxxata biss f’dak l-Istat.

(b) Iżda, dik il-pensjoni tkun tista’ tiġi intaxxata biss fl-Istat Kontraenti l-ieħor

jekk l-individwu jkun residenti u nazzjonali ta’ dak l-Istat.

(3) Id-disposizzjonijiet tal-Artikoli 15, 16 u 18 għandhom japplikaw għal

rimunerazzjoni u pensjonijiet dwar servizzi mogħtija dwar negozju mmexxi minn

Stat Kontraenti jew minn sotto-diviżjoni politika jew minn awtorità lokali tiegħu.

ARTIKOLU 20

Professuri u Għalliema

(1) Meta professur jew għalliem li jkun residenti ta’ Stat Kontraenti jżur l-lstat

Kontraenti l-ieħor għal perjodu ta’ mhux aktar minn sentejn bil-għan li jgħallem jew

li jagħmel studju jew riċerka avvanzati ġewwa università, kulleġġ, skola jew

istituzzjoni edukattiva oħra f’dak l-Istat l-ieħor, kull rimunerazzjoni li dik il-persuna

tirċievi għal dak it-tagħlim, studju jew riċerka avvanzati jkunu eżenti mit-taxxa

f’dak l-Istat l-ieħor fil-qies li dik ir-rimunerazzjoni hi, jew mal-applikazzjoni ta’ dan

l-Artikolu tkun, suġġeta għat-taxxa fl-Istat l-ewwel imsemmi.

(2) Dan l-Artikolu ma japplikax għal dik ir-rimunerazzjoni li professur jew

għalliem jirċievi talli jkun għamel riċerka jekk dik ir-riċerka tkun saret bil-għan

ewlieni li tkun għall-benefiċċju privat ta’ persuna jew persuni speċifiċi.

ARTIKOLU 21 *

Studenti

Ħlasijiet li student, alljev jew apprendist kummerċjali li jkun jew kien minnufih qabel

ma jżur Stat Kontraenti residenti tal-iStat Kontraenti l-ieħor u li jkun preżenti fl-iStat l-

ewwel imsemmi unikament għall-finijiet tal-edukazzjoni jew it-taħriġ ta’ dak l-

individwu jirċievi għall-finijiet tal-manteniment, edukazzjoni jew taħriġ ta’ dak l-

individwu m’għandux jiġi intaxxat f’dak l-iStat, sakemm dawk il-ħlasijiet ma joriġinawx

minn għejjun minn barra dak l-iStat.

ARTIKOLU 22 #

Income Ieħor

(1) Oġġetti ta’ income ta’ residenti ta’ Stat Kontraenti, jinqalgħu minn fejn

jinqalgħu, li ma humiex trattati fl-Artikoli ta’ qabel ta’ dan il-Ftehim għandhom

ikunu taxxabbli biss f’dak l-Istat.

(2) Id-dispożizzjonijiet tal-paragrafu 1 m’għandhomx japplikaw għal income, li ma

jkunx income minn proprjetà immobbli kif imfisser fil-paragrafu 2 tal-Artikolu 6, jekk

min jirċievi dak l-income, li jkun residenti ta’ Stat Kontraenti, jiġġestixxi negozju fl-iStat

Kontraenti l-ieħor permezz ta’ stabbiliment permanenti li jkun sitwat hemmhekk u d-

dritt jew il-proprjetà li dwarhom jitħallas l-income ikollu x’jaqsam b’mod effettiv ma’

dak l-istabbiliment permanenti. F’dak il-każ, għandhom japplikaw id-dispożizzjonijiet

tal-Artikolu 7.

*kif sostitwit bil-Protokoll riprodott fl-Avviż Legali 14 tal-2012.

#kif emendat bil-Protokoll riprodott fl-Avviż Legali 14 tal-2012.

EŻENZJONI MILL-ĦLAS TA’ TAXXA DOPPJA

FUQ L-INCOME MAR-REPUBBLIKA TAL-POLONJA

ARTIKOLU 23 *

Tneħħija ta’ Taxxa Doppja

(1)

Fil-każ tal-Polonja, it-taxxa doppja għandha tiġi evitata kif ġej

(a) Fejn residenti tal-Polonja jikseb income li jista jiġi ntaxxat skont id-

dispożizzjonijiet ta` dan il-Ftehim (ħlief sal-punt li dawn id-

dispożizzjonijiet jippermettu t-tassazjoni minn Malta biss għax l-income

huwa wkoll income miksub minn residenti ta’ Malta), il-Polonja

għandha tippermetti bħala tnaqqis mit-taxxa fuq l-income ta` dak ir-

residenti, ammont ugwali għat-taxxa fuq l-income mħallsa f’Malta.

Tali tnaqqis ma għandux, madankollu, jaqbeż dik il-parti tat-taxxa fuq id-dħul, kif

ikkalkulata qabel ma jingħata t-tnaqqis, li hija attribwibbli għad-dħul li jista 'jkun

intaxxat f'Malta.

(b) Fejn skont kwalunkwe dispożizzjoni ta’ dan il-Ftehim income miksub

minn residenti tal-Polonja huwa eżentat minn taxxa fil-Polonja, il-

Polonja tista’ madankollu, meta tkun qed tikkalkula l-ammont ta’ taxxa

fuq l-income li jifdal ta’ dak ir-residenti, tqis l-income eżentat.

(2)

Fil-każ ta’ Malta, it-taxxa doppja għandha titneħħa kif jidher hawn taħt

Bla ħsara għad-disposizzjonijiet tal-liġi ta’ Malta dwar l-għoti ta’ kreditu

għat-taxxa ta’ Malta dwar taxxa ta’ barra minn Malta, meta, skont id-

disposizzjonijiet ta’ dan il-Ftehim, ikun hemm magħdud fi stima ta’ Malta income

minn għejjun li jkunu fil-Polonja, it-taxxa tal-Polonja fuq income bħal dak għandha

tingħata bħala kreditu kontra t-taxxa ta’ Malta li titħallas fuqu.

(3)

(Imħassar bil-Protokoll riprodott fl-Avviż Legali 14 tal-2012).

(4)

(Imħassar bil-Protokoll riprodott fl-Avviż Legali 14 tal-2012).

ARTIKOLU 24

Ebda Diskriminazzjoni

(1) Nazzjonali ta’ Stat Kontraenti ma għandhomx jiġu suġġetti fl-Istat

Kontraenti l-ieħor għal xi tassazzjoni jew xi ħtieġa li għandha x’taqsam magħha, li

ma tkunx jew li tkun ta’ piż aktar mit-tassazzjoni u ħtiġiet li għandhom x’jaqsmu

magħha li għalihom nazzjonali ta’ dak l-Istat l-ieħor fl-istess ċirkostanzi huma jew

jistgħu jkunu suġġetti. Din id-disposizzjoni għandha, minkejja d-disposizzjonijiet

tal-Artikolu 1, tapplika wkoll għal dawk il-persuni li ma jkunux residenti ta’ xi

wieħed minn, jew taż-żewġ Stati Kontraenti.

(2) It-tassazzjoni fuq stabbiliment permanenti li impriża ta’ Stat Kontraenti

jkollha fl-Istat Kontraenti l-ieħor ma għandhiex tinġabar f’dak l-Istat l-ieħor b’mod

inqas favorevoli mit-tassazzjoni miġbura fuq impriżi f’dak l-Istat l-ieħor li jmexxu l-

istess attivitajiet.

(3) Ħlief meta d-disposizzjonijiet tal-paragrafu (1) tal-Artikolu 9, tal-paragrafu

(7) tal-Artikolu 11, jew tal-paragrafu (6) tal-Artikolu 12 ikunu japplikaw, kull

imgħax, royalties u ħlasijiet oħra li jsiru minn impriża ta’ Stat Kontraenti lil

residenti tal-Istat Kontraenti l-ieħor għandhom bil-għan li jiġi stabbilit il-qligħ

taxxabbli ta’ dik l-impriża, jitnaqqsu taħt l-istess kundizzjonijiet daqslikieku kienu

tħallsu lil residenti tal-Istat l-ewwel imsemmi.

(4)

Impriżi ta’ Stat Kontraenti, li l-kapital tagħhom ikun proprjetà ta’ jew

*kif emendat bil-Protokoll riprodott fl-Avviż Legali 14 tal-2012.

EŻENZJONI MILL-ĦLAS TA’ TAXXA DOPPJA

FUQ L-INCOME MAR-REPUBBLIKA TAL-POLONJA

ikkontrollat minn, għal kollox jew f’parti, direttament jew indirettament, residenti

wieħed jew aktar tal-Istat Kontraenti l-ieħor, ma jkunux suġġetti fl-Istat l-ewwel

imsemmi għal xi tassazzjoni jew xi ħtiġiet li għandhom x’jaqsmu magħha li tkun

oħra jew ta’ aktar piż mit-tassazzjoni u ħtiġiet li għandhom x’jaqsmu magħha li

impriżi oħra bħalhom ta’ dak l-Istat l-ewwel imsemmi huma jew jistgħu jkunu

suġġetti għalihom.

(5) Xejn li hemm f’dan l-Artikolu ma għandu jitqies li jorbot Stat Kontraenti li

jagħti lil individwi li jkunu residenti tal-Istat Kontraenti l-ieħor xi tnaqqis personali,

ħ e l s i e n j e w t n a q q i s g ħ a l l - f i n i j i e t t a ’ t a x x a m i n ħ a b b a l - i s t a t u s ċ i v i l i , i r-

responsabbiltajiet tal-familja jew kull ċirkostanza personali oħra li huwa jagħti lir-

residenti tiegħu stess.

(6) Id-disposizzjonijiet ta’ dan l-Artikolu għandhom ikunu japplikaw għat-taxxi

msemmija fl-Artikolu 2 ta’ dan il-Ftehim.

ARTIKOLU 25

Proċedura għal Ftehim Reċiproku

(1) Meta persuna jidhrilha li l-azzjonijiet tal-awtorità kompetenti ta’ wieħed

mill-Istati Kontraenti jew tat-tnejn iwasslu jew jistgħu jwasslu li tiġi ntaxxata mhux

skont id-disposizzjonijiet ta’ dan il-Ftehim, hija tista’, minkejja r-rimedji provduti

bil-liġi domestika ta’ dawk l-Istati, tippreżenta l-każ tagħha lill-awtorità kompetenti

tal-Istat Kontraenti li tiegħu hija residenti jew, jekk il-każ tagħha jkun jaqa’ taħt il-

paragrafu (1) tal-Artikolu 24, lill-awtorità kompetenti tal-Istat Kontraenti li tagħha

tkun nazzjonali. Il-każ għandu jiġi preżentat fi żmien tliet snin mill-ewwel notifika

tal-azzjoni li tagħti lok għal tassazzjoni li ma tkunx skont id-disposizzjonijiet tal-

Ftehim.

(2) L-awtorità kompetenti gћandha tipprova, jekk jidhrilha li l-oġġezzjoni hi

ġustifikata u jekk hi nnifisha ma tkunx tista’ tasal gћal soluzzjoni sodisfaċenti, issolvi l-

każ bi ftehim reċiproku ma` l-awtorità kompetenti tal-Istat Kontraenti l-ieћor, bil-gћan li

tiġi evitata taxxa li ma` tkunx skont il-Ftehim. Kull ftehim milħuq għandu jiġi

implimentat minkejja kull limitu ta’ żmien fil-liġi domestika tal-Istati Kontraenti.

(3) L-awtoritajiet kompetenti tal-Istat Kontraenti għandhom jaraw li jirrisolvu

bi ftehim reċiproku xi diffikultajiet jew dubbji li jinqalgħu dwar l-interpretazzjoni

jew l-applikazzjoni tal-Ftehim. Huma jistgħu jikkonsultaw ma’ xulxin dwar it-

tneħħija ta’ taxxa doppja f ’dawk il-każijiet fejn mhemmx provdut dwarhom fil-

Ftehim.

(4) L-awtoritajiet kompetenti tal-Istat Kontraenti jistgħu jikkomunikaw

direttament ma’ xulxin bil-għan li jintlaħaq ftehim dwar kif hemm fil-paragrafi (1),

(2) u (3) ta’ dan l-Artikolu. Meta jkun jidher rakkomandabbli sabiex jintlaħaq ftehim

li għandu jsir skambju verbali ta’ fehmiet, dak l-iskambju jkun jista’ jsir permezz ta’

Kummissjoni li tkun komposta minn rappreżentanti tal-awtoritajiet kompetenti tal-

Istati Kontraenti.

(5)

Fejn,

(a) taħt il-paragrafu 1, persuna ppreżentat każ lill-awtorità kompetenti ta`

Stat Kontraenti fuq il-bażi li l-azzjonijiet ta' Stat Kontraenti wieħed jew

tat-tnejn irriżultaw għal dik il-persuna f'taxxa mhux skont id-

dispożizzjonijiet ta` dan il-Ftehim, u

(b) l-awtoritajiet kompetenti ma jistgħux jilħqu ftehim biex isolvu dak il-

każ skont il-paragrafu 2 fi żmien tliet snin mill-preżentazzjoni tal-każ

lill-awtoritajiet kompetenti tal-Istat Kontraenti l-ieħor,

EŻENZJONI MILL-ĦLAS TA’ TAXXA DOPPJA

FUQ L-INCOME MAR-REPUBBLIKA TAL-POLONJA

kwalunkwe kwistjoni mhux solvuta li tirriżulta mill-każ għandha tiġi sottomessa

għal arbitraġġ jekk il-persuna hekk titlob bil-miktub. Dawn il-kwistjonijiet mhux

solvuti ma għandhomx, madankollu, jiġu sottomessi għal arbitraġġ jekk deċiżjoni

dwar dawn il-kwistjonijiet tkun diġà ingħatat minn qorti jew tribunal amministrattiv

ta’ kwalunkwe Stat. Sakemm persuna effettwata direttament mill-każ ma taċċettax

il-ftehim reċiproku li jimplimenta d-deċiżjoni ta’ arbitraġġ, dik id-deċiżjoni għandha

torbot liż-żewġ Stati Kontraenti u għandha tiġi implimentata minkejja kwalunkwe

limitu ta’ żmien fil-liġijiet domestiċi ta’ dawn l-Istati. L-awtoritajiet kompetenti tal-

Istati Kontraenti għandhom bi ftehim reċiproku jsolvu l-mod ta’ applikazzjoni ta’

dan il-paragrafu.

Għall-finijiet tas-subparagrafu (b), l-awtoritajiet kompetenti tal-Istati Kontraenti

jistgħu jaqblu li jsolvu l-każ fi żmien sentejn.

ARTIKOLU 26 *

Skambju ta’ Informazzjoni

(1) L-awtoritajiet kompetenti tal-iStati Kontraenti għandhom jiskambjaw dik l-

informazzjoni li tista’ tidher li tkun rilevanti sabiex jitwettqu d-dispożizzjonijiet ta’

dan il-Ftehim jew għall-amministrazzjoni jew l-infurzar tal-liġijiet domestiċi dwar

i t - t a x x i t a ’ ku l l g ħ a m l a u t i p i m p o s t i f ’ i s e m l - i S t a t i K o n t r a e nt i , j e w t a s -

sottodiviżjonijiet politiċi jew tal-awtoritajiet lokali tagħhom, sakemm it-taxxa

taħthom ma tkunx tmur kontra l-Ftehim. L-iskambju ta’ informazzjoni mhux ristrett

bl-Artikoli 1 u 2.

(2) Kull informazzjoni li tiġi riċevuta taħt il-paragrafu 1 minn Stat Kontraenti

għandha titqies bħala waħda sigrieta bl-istess mod bħalma hi informazzjoni li

tinkiseb taħt il-liġijiet domestiċi ta’ dak l-iStat u għandha tkun żvelata biss lil

persuni jew awtoritajiet (inklużi qrati u korpi amministrattivi) li għandhom x’jaqsmu

mal-istima jew il-ġbir ta’, l-infurzar jew il-prosekuzzjoni dwar, id-deċiżjoni tal-

appelli f ’dak li għandu x’jaqsam mat-taxxi msemmija fil-paragrafu 1, jew is-

sorveljanza ta’ dak hawn qabel imsemmi. Dawk il-persuni jew awtoritajiet

għandhom jużaw l-informazzjoni għal dawk il-finijiet biss. Huma jistgħu jiżvelaw l-

informazzjoni fi proċedimenti tal-qorti pubbliċi jew f ’deċiżjonijiet

ġudizzjarji.Minkejja dan li hawn qabel, informazzjoni riċevuta minn Stat Kontraenti

tista’ tintuża għal skopijiet oħra meta din l-informazzjoni tista’ tintuża għal skopijiet

oħra skont il-liġijiet taż-żewġ Stati Kontraenti u l-awtorità kompetenti tal-Istat

Kontraenti fornitur tawtorizza dan l-użu.

(3) F’edba każ m’għandhom id-dispożizzjonijiet tal-paragrafi 1 u 2 jiftiehmu

bħala li jimponu fuq Stat Kontraenti l-obbligu

(a) li jieħu miżuri amministrattivi li ma jaqblux mal-liġijiet u mal-prattika

amministrattiva ta’ dak l-iStat Kontraenti jew tal-iStat Kontraenti l-

ieħor;

(b) li jagħti informazzjoni li ma tkunx tista’ tinkiseb taħt il-liġijiet jew fil-

kors normali tal-amministrazzjoni ta’ dak l-iStat Kontraenti jew tal-

iStat Kontraenti l-ieħor;

(ċ) li jagħti informazzjoni li tkun tiżvela xi sigriet tal-kummerċ, tan-

negozju, industrijali, kummerċjali jew professjonali jew xi proċess

kummerċjali, jew informazzjoni li meta din tiġi żvelata din tkun tmur

kontra l-ordni pubbliku (ordre public).

(4)

Jekk l-informazzjoni tintalab minn Stat Kontraenti kif hawn f’dan l-

*kif sostitwit bil-Protokoll riprodott fl-Avviż Legali 14 tal-2012.

EŻENZJONI MILL-ĦLAS TA’ TAXXA DOPPJA

FUQ L-INCOME MAR-REPUBBLIKA TAL-POLONJA

Artikolu, l-iStat Kontraenti l-ieħor għandu juża il-miżuri ta’ ġbir ta’ informazzjoni li

jkollu biex jikseb dik l-informazzjoni mitluba, ukoll jekk dak l-iStat l-ieħor jista’ ma

jkunx jeħtieġ dik l-informazzjoni għall-finijiet tiegħu tat-taxxa. L-obbligazzjoni li

hemm dwarha fis-sentenza li tiġi minnufih qabel din hija soġġetta għal-

limitazzjonijiet tal-paragrafu 3 iżda f’ebda każ m’għandhom dawk il-limitazzjonijiet

jiftiehmu li jippermettu Stat Kontraenti li jirrofta li jipprovdi informazzjoni

unikament għaliex ma jkollu ebda interess domestiku f’dik l-informazzjoni.

(5) F’edba każ m’għandhom id-dispożzzjonijiet tal-paragrafu 3 jiftiehmu bħala li

jippermettu lil Stat Kontraenti li jirrofta li jipprovdi informazzjoni unikament għaliex l-

informazzjoni tkun qegħda tinżamm minn xi bank, xi istituzzjoni finanzjarja oħra,

nominee jew persuna li tkun qegħda taġixxi f’kapaċità ta’ aġenzija jew fiduċjarja jew

għaliex ikollha x’taqsam mal-interessi dwar proprjetà f’xi persuna.

ARTIKOLU 26A

Prevenzjoni ta’ Abbuż ta’ Trattati

Minkejja kwalunkwe dispożizzjoni ta`dan il-Ftehim, benefiċċju taħt dan il-Ftehim

m`għandux jingħata fir-rigward ta’ element ta’ income jekk ikun raġonevoli li jiġi

konkluż, wara li jitqiesu l-fatti u ċ-ċirkostanzi rilevanti kollha, li l-kisba ta’ dak il-

benefiċċju kienet waħda mill-għanijiet prinċipali ta’ kwalunkwe arranġament jew

tranżazzjoni li rriżultaw direttament jew indirettament f’dak il-benefiċċju, sakemm ma

jkunx stabbilit li l-għoti ta’ dak il-benefiċċju f’dawn iċ-ċirkostanzi jkun skont l-għan u l-

iskop tad-dispożizzjonijiet rilevanti ta' dan il-Ftehim.

ARTIKOLU 27

Aġenti Diplomatiċi u Uffiċjali Konsulari

Ebda ħaġa f’dan il-Ftehim ma għandha tolqot il-privileġġi fiskali ta’

uffiċjali diplomatiċi u konsulari taħt ir-regoli ġenerali tad-dritt internazzjonali jew

taħt id-disposizzjonijiet ta’ kull ftehim speċjali.

ARTIKOLU 28

Bidu fis-Seħħ

(1) Kull wieħed mill-Istati Kontraenti għandhom jagħtu avviż lill-ieħor dwar it-

temma tal-proċeduri meħtieġa skont il-liġi sabiex dan il-Ftehim jinġieb fis-seħħ.

(2) Dan il-Ftehim għandu jibda jseħħ tletin ġurnata wara d-data tal-aħħar mill-

avviżi u d-disposizzjonijiet tiegħu għandu jkollhom effett

(a) f’Malta

dwar taxxi għal sena ta’ stima li tibda fl-1 jew wara l-1 ta’ Jannar tat-

tieni sena kalendarja li tiġi wara s-sena li fiha jseħħ dan il-Ftehim;

(b) fil-Polonja

(i) dwar taxxi miżmuma f’ras il-għajn, għal ammonti ta’ income

miksuba fl-1 jew wara l-1 ta’ Jannar tas-sena kalendarja li tiġi

minnufih wara s-sena li fiha jibda jseħħ il-Ftehim; u

(ii) dwar taxxi oħra fuq l-income, għal dawk it-taxxi li jinġabru għal

xi sena ta’ taxxa li tibda fl-1 jew wara l-1 ta’ Jannar fis-sena

kalendarja li tiġi minnufih wara s-sena meta l-Ftehim jibda jseħħ.

EŻENZJONI MILL-ĦLAS TA’ TAXXA DOPPJA

FUQ L-INCOME MAR-REPUBBLIKA TAL-POLONJA

ARTIKOLU 29

Terminazzjoni

Dan il-Ftehim għandu jibqa’ jseħħ sakemm jiġi terminat minn Stat

Kontraenti. Kull wieħed mill-Istati Kontraenti jista’ jtemm il-Ftehim, permezz ta’

kanali diplomatiċi, billi jagħti avviż bil-miktub tat-terminazzjoni mill-anqas sitt xhur

qabel it-tmiem ta’ xi sena kalendarja li tibda wara li jintemm perijodu ta’ ħames snin

minn meta l-Ftehim ikun beda jseħħ. F’dak il-każ, il-Ftehim ma għandux jibqa’ fis-

seħħ

(a) f’Malta

dwar taxxi għal sena ta’ stima li tkun li tibda fl-1 jew wara l-1 ta’ Jannar

fit-tieni sena kalendarja li tiġi wara s-sena meta jingħata l-avviż;

(b) fil-Polonja

(i) dwar taxxi miżmuma f’ras il-għajn, għal ammonti ta’ income

miksuba fl-1 jew wara l-1 ta’ Jannar tas-sena kalendarja li tiġi

minnufih wara s-sena meta jingħata l-avviż; u

(ii) dwar taxxi oħra fuq l-income, għal dawk it-taxxi li jinġabru għal

xi sena ta’ taxxa li tibda fl-1 jew wara l-1 ta’ Jannar fis-sena

kalendarja li tiġi minnufih wara s-sena meta jingħata l-avviż.

B’XIEHDA ta’ dan is-sottoskritti awtorizzati kif imiss biex jagħmlu dan, iffirmaw

dan il-Ftehim.

MAGĦMUL fil-Belt Valletta, illum is-7 ta’ Jannar, 1994, in duplikat fl-Ilsien

Ingliż u dak Pollakk, iż-żewġ testi awtentiċi daqsinsew.

VICTOR CAMILLERI

PANA BOLESLAVA MICHALKA

GĦALL-GVERN TA’ MALTA

GĦALL-GVERN TAR-REPUBBLIKA

TAL-POLONJA