<h3>Tax Rates</h3><table><thead><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr></thead><tbody><tr><td>Dividends</td><td>Article 10</td><td>5%<br>0%</td><td>5% of gross amount (beneficial owner).<br>0% when beneficial owner is: Government of the other Contracting State or any governmental institution/other entity thereof; or a company resident of the other Contracting State, at least 25% of its capital owned directly or indirectly by Government/governmental institution/other entity.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%<br>0%</td><td>5% of gross amount (beneficial owner).<br>0% when derived by/on: Government of the other Contracting State or any governmental institution/other entity thereof; or a company resident of the other Contracting State, at least 25% of its paid-up capital owned or controlled directly or indirectly by Government/governmental institution/other entity; or loans guaranteed by the Government of the other Contracting State or any governmental institution/other entity thereof.</td></tr></tbody></table>
Agreement between the Republic of POLAND and the State of KUWAIT for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital
The Republic of Poland and the State of Kuwait, desiring to promote their mutual economic relations by removing fiscal obstacles,
Have agreed as follows:
Contents
Article 1 - Personal Scope
Article 2 - Taxes Covered
Article 3 - General Definitions
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