Poland's Ministry of Finance has confirmed in a release that two regulations entered into force on 1 July 2021 that provide a further extension of the exemption from the requirements to withhold tax at domestic rates on payments in excess of PLN 2 million. Under the requirements, reduced withholding tax rates or exemptions, such as under a tax treaty, may only be applied directly if certain conditions are met. Otherwise, taxpayers that are eligible for a reduced rate or exemption are subject to standard domestic rates and must apply for a refund. The regulations provide for a further extension of...