Poland's Ministry of Finance has published a long-awaited draft of new withholding tax (WHT) explanations (Draft Explanations).The contents of the Draft Explanations will likely translate into the practice of tax authorities.Multinational groups with presence in Poland should review their Polish-sourced payments and group structures in light of the Draft Explanations to make sure that Polish WHT relief will continue to apply and evaluate whether new WHT opportunities arise.IntroductionOn 28 September 2023 the Ministry of Finance (MF) published a draft of new withholding tax (WHT) explanations (Draft Explanations). The Draft Explanations offer, among other things: (1) an interpretation of the Beneficial...