Monitor Podatkowy

no. 4/2023

The scope of withholding tax remitter's liability in light of mistranslation of the text of tax treaty against the example of the Polish-Swedish double taxation agreement

Filip Majdowski
Autor jest doradcą podatkowym, doktorem nauk prawnych, Uniwersytet Warszawski. Autorem licznych publikacji w polskich i zagranicznych periodykach naukowych.
Abstract

The Supreme Administrative Court established that tax remitter is not obliged to compare different language versions of the same double taxation agreement and withhold tax on interest payments made to non-resident if the Polish language version of the agreement does not envisage explicitly beneficial owner clause. Starting solely from the official publication of the language rectification one can require from tax remitter to apply provisions of the double taxation agreement in line with other equivalent language versions.

Keywords
withholding taxation taxation of interest beneficial owner clause translation differences double taxation agreement