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Poland - Certificates of Tax Residence – Practical Aspects Relating to Payments Made by Polish Entities to Foreign Contractors

Country:
Poland
Author:
M. Kanczew
Issue:
European Taxation, 2012 (Volume 52), No 5
Published:
30 March 2012
In order for an entity making payments to a foreign contractor to apply reduced withholding tax rates under a tax treaty or domestic regulations relating to cross-border transactions, the entity must obtain a certificate of tax residence from its counterparty. This article outlines the practical requirements in regard to such certificates.
 
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