Orbitax
Details of the Korea (Rep.) - Poland Income Tax Treaty (1991), signed on 22 October 2013, have become available. The maximum rates of withholding tax are:
| - | 10% on dividends in general, or 5% under 10% capital participation (unchanged); |
| - | 10% on interest, subject to exceptions (unchanged); and |
| - | 5% on royalties (10% under the current treaty). |
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