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Protocol to treaty between Poland and Cyprus – details

|Treaty Development|Cyprus; Poland
Cyprus; Poland

Details have become available of the amending protocol, signed on 22 March 2012, to the Cyprus - Poland Income and Capital Tax Treaty (1992).

The maximum rates of withholding tax are:

5% on dividends generally, but 0% if the beneficial owner is a company (other than a partnership) that holds directly at least 10…

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