Details of the Malaysia - Poland Income Tax Treaty (2013) and Protocol, signed on 8 July 2013, have become available. The treaty was concluded in the English, Malay and Polish languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The treaty generally follows the UN Model (2011).
The maximum rates of withholding tax are:
| - | 5% on dividends; | |
| - | …