Poland has ratified a new tax treaty with Malaysia. The treaty was signed on July 8th 2013, and will replace the existing treaty that was signed in 1977. The new treaty includes the following withholding rates:

• Dividends - 5% (1977 treaty rate - 0%)
• Interest - 10% (1977 treaty rate - 15%)
• Royalties - 8% (1977 treaty rate - 15%)

The treaty will apply January 1st of the year following the exchange…