Specific provisions apply to border workers in the following double taxation conventions: Bulgarian Bulgarian tax treaties and international conventions When a Polish resident earns income in a foreign country that has no DTT with Poland, double taxation is avoided on the basis of the credit method. The Polish resident is responsible for income tax levied on his or her world income, but this tax is reduced proportionally by income tax paid abroad. Many DTTs offer the same method of credit. However, some of them provide for the method of exemption (i.e. foreign income covered by this contract is exempt from taxation in Poland). The Double Taxation Agreement came into force on December 27, 2006. EstoniaPage of the Estonian Taxpayers` Association with a list of Estonian tax treaties The provisions of the MLI came into force in the United Kingdom on 1 October 2018 and are applicable: CyprusListe of Cypriot Tax Treaties (EL) List of Cypriot Tax Treaties (EL) The 2006 double taxation agreement between Poland and the United Kingdom has been amended by the Multilateral Instrument (MLI). Tax treaties and related documents between the UK and Poland. It is in Poland from 1 January 2007 and in the United Kingdom by: Synthesised Text of the Multilateral Instrument and the double Convention Poland-UK 2006 has been added. Please note that a special tax reduction was introduced from January 1, 2008. It uses a complex deduction system that effectively allows Polish residents to apply the exemption method to all their foreign income, even though the applicable DTT stipulates that the credit method must be used.
However, this relief does not apply to income from tax havens. SloveniaListe of Slovenian Tax Conventions (EN) General information on tax treaties (SL) . . HungaryListing Hungarian tax treaties in the EnglishLaw database – including all contractsLegal Acts Database in Hungary This file may not be suitable for users of auxiliary technology. AustriaA access to various bilateral agreements, including the Tax Conventions FinlandFedery DataBase of international treaties (legislative and judicial information on Finland, including tax treaties).