In December 2025, the Regional Administrative Court in Olsztyn rendered a judgment that may significantly reshape…
The Look-Through Approach in Polish Case Law I. Introduction: The Beneficial Owner Clause and Preferential WHT…
The Full 19% Statutory Rate Prevails Over Treaty Limitations Polish taxpayers may reduce their withholding tax…
A Comprehensive Analysis of Legal Framework, Historical Development, and Contemporary Practice Dividend withholding tax constitutes a…
On the day Roger Ver renounced his United States citizenship in a cramped room at the…
What Is Poland’s Foreign Income Lump Sum Taxation? In February 2025, the Polish National Tax Information…
