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Application of the MLI to the Tax Treaty between Japan and Poland

 The MLI enters into force for Japan on January 1, 2019, and for Poland on July 1, 2018.
 Based on the reservations and notifications submitted by Japan on September 26, 2018 and by Poland on January 23, 2018, the MLI applies to the tax treaty between Japan and Poland as described below.

  1. Tax treaty covered by the MLI
  - “Convention between Japan and the Polish People’s Republic for the Avoidance of Double Taxation with
         respect to Taxes on Income”
     Date of signature: February 20, 1980  
     Date of entry into force: December 23, 1982

  2. Provisions of the MLI applicable to the tax treaty
   - Article 3(1) (Provisions regarding income derived by or through an entity or arrangement that is treated as
        fiscally transparent)
   - Article 4(1) (Provisions that provide rules for determining whether a person other than an individual shall
        be treated as a resident of one of the Contracting Jurisdictions for the purposes of the tax treaty)
   - Article 5(6) (Provisions for application of credit method for elimination of double taxation)
       * These provisions are applicable only to a resident of Poland.
   - Article 6(1) (Preamble language describing the intent of the Contracting Jurisdictions that the tax treaty will
        not create opportunities for non-taxation or reduced taxation)
   - Article 7(1) (Provisions that deny the benefits under the tax treaty where the principal purpose or one of the
        principal purposes of any arrangement or transaction was to obtain those benefits)
   - Article 9(4) (Provisions for taxation on capital gains from alienation of shares or interests of entities
        deriving their value principally from immovable property)
   - Article 17(1) (Provisions regarding corresponding adjustments to taxation in accordance with arm’s length
        principle)

  3. Entry into effect
   The provisions of the MLI shall have effect in each Contracting Jurisdiction with respect to the tax
      treaty between Japan and Poland:
  (a) with respect to taxes withheld at source on amounts paid or credited to non-residents, where the
          event giving rise to such taxes occurs on or after January 1, 2019; and
   (b) with respect to all other taxes levied by that Contracting Jurisdiction, for taxes levied with respect
          to taxable periods beginning on or after July 1, 2019.