Tax Treaty: Norway-Poland

The tax treaty signed 9 September 2009, once in effect, provides for an exemption from withholding tax on dividends paid to a company that holds directly at least 10% of the capital of the company paying the dividends on the date the dividends are paid, and has held the participation or will have done so for an uninterrupted 24-month period within which that date falls. The tax rate in all other cases will be 15%. Interest and royalties will be taxed at a rate of 5%.