Poland’s current pay and refund withholding tax (WHT) regulations have certain requirements for applying WHT relief at source for qualifying payments.Based on the current practice of the tax authorities, Polish entities applying WHT relief at source based on management board statements (one of the alternatives), may be allowed to do so only for a single period of a maximum four months during a tax year.The Polish Legislature is aware of this matter and have started to take action to address the issue for 2023. However, there may be challenges remaining for 2022.The current practice should be taken into account by...