The revised version of the Singapore-Poland avoidance of double taxation agreement (DTA) entered into force on 6 February 2014. It was signed on 4 November 2012.
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The revised DTA incorporates the internationally agreed standard for exchange of information for tax purposes. It provides for lower withholding taxes for interest, dividend and royalty payments, as well as introducing more liberal permanent establishment rules compared to the existing DTA. A double tax treaty allows for tax paid to be offset in one of the two countries against tax payable in the other, thus avoiding double taxation.
