AUSTRALIAN TAX TREATIES

Polish Agreement  

AGREEMENT BETWEEN AUSTRALIA AND THE REPUBLIC OF POLAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME  

ARTICLE 22   Income Not Expressly Mentioned  

1.  
Items of income of a resident of one of the Contracting States which are not expressly mentioned in the foregoing Articles of this Agreement shall be taxable only in that State but, to the extent that those items are derived from sources in the other Contracting State, they may also be taxed in that other State.

2.  
The provisions of paragraph 1 shall not apply to income derived by a resident of one of the Contracting States where that income is effectively connected with a permanent establishment or fixed base situated in the other Contracting State. In such a case, the provisions of Article 7 or Article 14, as the case may be, shall apply.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.