Details of the Korea (Rep.) - Poland Income Tax Treaty (1991), signed on 22 October 2013, have become available. The maximum rates of withholding tax are: - 10% on dividends in general, or 5% under 10% capital participation (unchanged); - 10% on interest, subject to exceptions (unchanged); and - 5% on royalties (10% under the current treaty). In Article 8 (Shipping and air transport) paragraph 3 will be deleted, which additionally to the exemption of profits of an enterprise of a contracting state from the operation of ships or aircraft in international traffic also provided for the exemption from value...