Details of the Poland - Singapore Income Tax Treaty (2012), signed on 4 November 2012, have become available. The treaty was concluded in the Polish and English languages, each text having equal authenticity.
The maximum rates of withholding tax are:
| - | 10% on dividends in general, but 5% if the beneficial owner is a company (other than a partnership) which controls directly at least 10% of the capital of the company paying the dividends on the date the d… |