The income tax treaty (agreement) between Poland and Taiwan was signed on 21 October 2016. The agreement is the first of its kind between the two jurisdictions.
Taxes Covered
The agreement covers Polish personal income tax and corporate income tax. It covers Taiwan profit-seeking enterprise income tax, individual consolidated income tax, and income basic tax.
Withholding Tax Rates
- Dividends - 10%
- Interest - 10%
- Royalties - 3% for royalties paid as a consideration for the use of, or the…