Poland / United States · English
Poland–United States: 1974 convention source
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Unreviewed · applicability unverified1974 source · 2013 treaty signed
Contents
ARTICLE 1 · Scope of Convention
ARTICLE 2 · Taxes Covered by the Convention
ARTICLE 3 · General Definitions
ARTICLE 5 · General Rules of Taxation
ARTICLE 6 · Permanent Establishment
ARTICLE 7 · Income from Real Property
ARTICLE 9 · Shipping and Air Transport
ARTICLE 15 · Independent Personal Services
ARTICLE 16 · Dependent Personal Services
ARTICLE 18 · Students and Trainees
ARTICLE 19 · Governmental Functions
ARTICLE 20 · Relief from Double Taxation
ARTICLE 21 · Nondiscrimination
ARTICLE 22 · Mutual Agreement Procedure
ARTICLE 23 · Exchange of Information