Details of the Canada – Poland Income Tax Treaty (2012), signed on 14 May 2012, have become available. The treaty was concluded in the English, French and Polish languages, each text having equal authenticity. The treaty generally follows the OECD Model.
The maximum rates of withholding tax are:
| - | 15% on dividends in general and 5% if the beneficial owner is a company that holds at least 10% of the capital in the company paying the dividends (article 10(1)); | …