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Poland Further Defers New Withholding Tax Requirements to 1 January 2021

|Approved Changes|Poland
Poland

Poland published two decrees in the Official Gazette on 24 June 2020 that provide a further extension of the exemption from the new requirements to withhold tax at domestic rates on payments in excess of PLN 2 million. Under the requirements, reduced rates or exemptions, such as under a tax treaty, may only be applied directly if certain conditions are met. Otherwise, taxpayers that are eligibl…

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