The new income tax treaty between Malaysia and Poland entered into force on 12 January 2023. The treaty, signed 8 July 2013, replaces the 1977 tax treaty between the two countries. Taxes Covered The treaty covers Malaysian income tax and petroleum income tax, and covers Polish personal income tax and corporate income tax. Withholding Tax Rates Dividends - 5% Interest - 10% Royalties - 8% Fees for Technical Services (technical, managerial, or consultancy) - 8% Limitation on Benefits Articles 10 (Dividends), 11 (Interest), 12 (Royalties), and 13 (Fees for Technical Services) include the provision that the benefits of the respective...