On 20 April 2010, Switzerland and Poland signed an amending protocol to the income and capital tax treaty of 2 September 1991. The maximum rates of withholding tax are: -   15% on dividends, with and an exemption from tax if the beneficial owner is (i) a company (other than a partnership) which holds directly at least 10% of the capital of the company paying the dividends for an uniterrupted 24-month period; or (ii) a pension fund which is established, recognized for tax purposes and controlled by the laws of the other contracting state. -   5% on interest and...