Minister of Finance gives official interpretation of the Poland-Germany tax treaty

Journal
Boeijen-Ostaszewska, A. van
Germany; Poland
European Taxation 2002 (Volume 42), No. 1
Format/Price
JournalUSD 45

The Minister of Finance's statement of 20 December 2000 giving an interpretation on the taxation of interest and dividends under the Poland-Germany tax treaty and the decision of the Supreme Administrative Court of 15 October 1998 (SA/Sz 1892/97) are examined.