Poland - Certificates of Tax Residence – Practical Aspects Relating to Payments Made by Polish Entities to Foreign Contractors
- M. Kanczew
- European Taxation, 2012 (Volume 52), No 5
- 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.