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  • 31 January 2013

    The agreement on exchange of information on tax matters between Poland and Gibraltar was signed at the Polish Embassy.



    Signatories to the Agreement between the Polish Republic and Gibraltar for the exchange of information in tax matters, along with the additional Protocol concerning the definition of
    "a case of tax fraud" were his majesty Witold Sobkow, the Polish Ambassador in the UK, and Mr Gilbert Licudi, minister responsible for financial services in the welds of Gibraltar .


    Agreement on the exchange of information has been prepared on the basis of
    a model contract OECD on the exchange of information in tax matters. It conforms to the current OECD standards on the exchange of tax information and includes the basis for the bilateral exchange of information held by banks.


    In case of Poland, a contract relates to tax personal income and corporate income tax law. The agreement provides for the exchange of information on request, according to which the competent authority of the requested Party for assistance, at the request of the other Party, provide the information for the purposes specified in Article 1 of the Agreement. In addition, the agreement regulates issues such as eg. possible to monitor the border, paying the costs to provide the information and the rules of confidentiality.

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