Details have become available of the amending protocol and a supplementary amending protocol, signed on 7 June 2012, to the Luxembourg - Poland Income and Capital Tax Treaty (1995). The maximum rates of withholding tax will become: – 15% on dividends generally, but 0% if the receiving company owns a directly at least 10% of the capital of the company distributing the dividends (article 1 of the protocol); –   5% on interest (article 2 of the protocol); –   5% on royalties (article 3 of the protocol); A provision will be inserted in the article on capital gains which provides...