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Tax Treaty between Poland and Malaysia Ratified

09 April 2014

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Treaty Development

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Poland-Malaysia

Poland has ratified a new tax treaty with Malaysia. The treaty was signed on July 8th 2013, and will replace the existing treaty that was signed in 1977. The new treaty includes the following withholding rates: Dividends - 5% (1977 treaty rate - 0%) Interest - 10% (1977 treaty rate - 15%) Royalties - 8% (1977 treaty rate - 15%) The treaty will apply January 1st of the year following the exchange of ratification instruments and its entry into force. The provisions regarding  mutual agreement procedures and exchange of information will apply from the date of entry into force of the...