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Protocol to treaty between Switzerland and Poland signed and details

|Treaty Development|Switzerland; Poland
Switzerland; Poland

On 20 April 2010, Switzerland and Poland signed an amending protocol to the income and capital tax treaty of 2 September 1991.

The maximum rates of withholding tax are:

-   15% on dividends, with and an exemption from tax if the beneficial owner is (i) a company (other than a partnership) which holds …

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