On 23 June 2014, the ratification order for the pending income tax treaty with Poland was published in Malaysia's Official Gazette. The treaty was ratified by Poland on 8 February 2014. When effective, it will replace the 1977 treaty between the two countries. Taxes Covered The treaty covers Malaysian income tax and petroleum income tax, and Polish personal income tax and corporate income tax Withholding Tax Rates Dividends - 5% (1977 treaty rate - 0%) Interest - 10% (1977 treaty rate - 15%) Royalties - 8% (1977 treaty rate - 15%) Fees for Technical Services The treaty includes the provision...