Poland has published the Regulation of 23 December 2019 in the Official Gazette, which provides that the exemption from the requirements to apply domestic withholding tax rates on payments in excess of PLN 2 million is extended to 30 June 2020 (i.e., the requirements apply from 1 July 2020). The new withholding requirements, introduced as part of tax reform for 2019, were originally deferred to 1 July 2019 and then to 31 December 2019 ({News-2019-06-21/A/4-previous coverage}). Under the requirements, reduced rates or exemptions, such as under a tax treaty, may only be applied directly if certain conditions are met. Otherwise,...