Details of the income tax treaty and related protocol between Norway and Poland, signed on 9 September 2009, have become available. Once in force the treaty will replace the income and capital tax treaty between Norway and Poland signed 24 May 1977 in respect of taxes covered by the new treaty. The treaty was concluded in the Norwegian, Polish and English languages, all texts having equal authenticity. In case of divergence, however, the English text prevails. The maximum rates of withholding tax are: -   15% on dividends; however, the rate is 0% if the receiving company owns directly at...