Details have become available of the amending protocol, signed on 22 March 2012, to the Cyprus - Poland Income and Capital Tax Treaty (1992).
The maximum rates of withholding tax are:
| – | 5% on dividends generally, but 0% if the beneficial owner is a company (other than a partnership) that holds directly at least 10% of the capital of the company paying the dividends for an uninterrupted period of 24 months (artic… |