Details of the income tax treaty between Finland and Poland, signed on 8 June 2009, have become available. The treaty was concluded in the Finnish, Polish and English languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The treaty generally follows the OECD Model Convention. Once effective, the treaty will replace the income and capital tax treaty of 26 October 1977, as amended by the protocol of 28 April 1994 but only with respect to taxes to which the new treaty applies. The maximum rates of withholding tax are: -   15% on...