Article 2 Double taxation arrangements to have effect

the arrangements specified in the Convention set out in Part 1 of the Schedule to this Order have been made with the Government of the Republic of Poland with a view to affording relief from double taxation in relation to income tax, corporation tax and capital gains tax and taxes of a similar character imposed by the laws of Poland;

those arrangements include provisions with respect to the exchange of information foreseeably relevant to the administration, enforcement or recovery of the taxes, and debts relating to the taxes, covered by the arrangements including, in particular, provisions about the prevention of fiscal evasion with respect to those taxes; and

it is expedient that those arrangements should have effect.