{ "$schema": "https://private-candidate.invalid/uspl-reader-provenance.schema.json", "articles": [ { "article_id": "1", "blocks": [ { "block_id": "p5-42", "end_char": 10741, "extracted_page_slot": 5, "local_end": 69, "local_start": 0, "start_char": 10672, "text_sha256": "aea5e6ced5b40ed58fdb0a710a729bc9396730c47d79b4710e5676509d614e14" }, { "block_id": "p5-43", "end_char": 10845, "extracted_page_slot": 5, "local_end": 173, "local_start": 75, "start_char": 10747, "text_sha256": "2133a8e20dbfe5ac15b59f49033b09a11fdcee68b0b829acace5200778fc3bce" } ], "end_char": 10845, "heading": "ARTICLE 1", "route": "pairs/pl-us/convention/1974-income-tax-convention/en/articles/1/index.html", "start_char": 10672, "text": "ARTICLE 1\n Scope of Convention\n\n This Convention shall apply to persons who are residents of one or both of the Contracting\nStates.", "text_sha256": "0ac70c7f155bcaccb2851df8db0f9f5c366cd56c5174260c475b730a5abcb411" }, { "article_id": "2", "blocks": [ { "block_id": "p5-44", "end_char": 10964, "extracted_page_slot": 5, "local_end": 74, "local_start": 0, "start_char": 10890, "text_sha256": "dd511fee990afe121cbaeb0c1e7bf9e396d57da1c3734ada7a490ab747d27abb" }, { "block_id": "p5-45", "end_char": 11055, "extracted_page_slot": 5, "local_end": 165, "local_start": 80, "start_char": 10970, "text_sha256": "5ac3caa4792e3ecfa5774c670db089a14e5efcf9b5b301b28810404982363a19" }, { "block_id": "p5-46", "end_char": 11569, "extracted_page_slot": 5, "local_end": 679, "local_start": 171, "start_char": 11061, "text_sha256": "a19c8f3386f0930e2a9126fdffd90c7af7494803b221d68d5c20e271dcdb77c6" }, { "block_id": "p5-47", "end_char": 11740, "extracted_page_slot": 5, "local_end": 850, "local_start": 684, "start_char": 11574, "text_sha256": "66da9e241d6b7ea0b2ba731b7a51b6d85b7f5af7ff18d3cf11cb43bfd14213ac" }, { "block_id": "p5-48", "end_char": 11938, "extracted_page_slot": 5, "local_end": 1048, "local_start": 856, "start_char": 11746, "text_sha256": "f120e67fb3bbd42ea1fcc55de3927d1c74190893ee79a47c3aa0922a4d0301f5" }, { "block_id": "p5-49", "end_char": 12230, "extracted_page_slot": 5, "local_end": 1340, "local_start": 1054, "start_char": 11944, "text_sha256": "8b2634e09f0dcf67ee1739188746d7ef15d2b4fe1bee0a5b5b444ba09ec77f93" } ], "end_char": 12230, "heading": "ARTICLE 2", "route": "pairs/pl-us/convention/1974-income-tax-convention/en/articles/2/index.html", "start_char": 10890, "text": "ARTICLE 2\n Taxes Covered by the Convention\n\n (1) This Convention shall apply to taxes on income imposed by each Contracting State.\n\n (2) The taxes existing at present, to which the Convention applies, are:\n (a) In the case of the Polish People's Republic:\n (i) The income tax,\n (ii) The tax on salaries and wages, and\n (iii) The equalization tax (Surtax), and\n (b) In the case of the United States of America, the Federal income taxes imposed\n by the Internal Revenue Code (other than employment taxes imposed by chapters 2 and\n21).\n\n (3) The Convention shall also apply to any identical or substantially similar taxes which are\nsubsequently imposed in addition to, or in place of, the existing taxes.\n\n (4) For the purpose of Article 21, this Convention shall also apply to taxes imposed at the\nnational, state, or local level, subject to any limitation contained in paragraph (4) of Article 21.\n\n (5) The competent authorities of the Contracting States shall notify each other of any\namendments of the tax laws referred to in paragraph (2) and of the adoption of any taxes referred\nto in paragraph (3) by transmitting the texts of any amendments or new statutes at least once a\nyear.", "text_sha256": "395b9eb457583b61c0854c0c7b72ea0a04f7919705fbf902546015e1b17799be" }, { "article_id": "3", "blocks": [ { "block_id": "p7-50", "end_char": 17094, "extracted_page_slot": 7, "local_end": 4817, "local_start": 3710, "start_char": 15987, "text_sha256": "7e99b22b39c290cb3e84033c7101026550726a39fba493f071f9616899543fb8" }, { "block_id": "p7-51", "end_char": 17862, "extracted_page_slot": 7, "local_end": 5585, "local_start": 4823, "start_char": 17100, "text_sha256": "1136f9ba01c2cd5abda54fd0740b2280402834cb7c6017395e99b72a05fa2163" } ], "end_char": 17862, "heading": "ARTICLE 3", "route": "pairs/pl-us/convention/1974-income-tax-convention/en/articles/3/index.html", "start_char": 12277, "text": "ARTICLE 3\n General Definitions\n\f(1) In this Convention, unless the context otherwise requires:\n (a) The term \"Poland\" means the Polish People's Republic, and when used in a\n geographical sense the term \"Poland\" includes:\n (i) The territorial sea thereof, and\n (ii) The seabed and subsoil of the submarine areas adjacent to the coast\n thereof, but beyond the territorial sea, over which Poland exercises Sovereign\n rights, in accordance with international law, for the purpose of exploration for and\n exploitation of the natural resources of such areas, but only to the extent that the\n person, property, or activity to which this Convention is being applied is\n connected with such exploration or exploitation.\n (b) The term \"United States\" means the United States of America, and when used\n in a geographical sense the term \"United States\" means the States thereof and the District\n of Columbia and also includes:\n (i) The territorial sea thereof, and\n (ii) The seabed and subsoil of the submarine areas adjacent to the coast\n thereof, but beyond the territorial sea, over which the United States exercises\n sovereign rights, in accordance with international law, for the purpose of\n exploration for and exploitation of the natural resources of such areas, but only to\n the extent that the person, property, or activity to which this Convention is being\n applied is connected with such exploration or exploitation.\n (c) The terms \"Contracting State\" and \"the other Contracting State\" mean the\n Polish People's Republic or the United States of America as the context requires.\n (d) The term “person” includes an individual, a trustee or administrator, a\n company or juridical person, and any other body of persons.\n (e) The term \"company\" means any corporate body or any entity which is treated\n as a corporate body for tax purposes.\n (f) (i) The term \"Polish company\" means a corporation, or any\n unincorporated entity treated as a Polish corporation for purposes of Polish tax,\n which is created or organized under the laws of Poland; and\n (ii) The term \"United States company\" means a corporation, or any\n unincorporated entity treated as a United States corporation for purposes of\n United States tax, which is created or organized under the laws of the United\n States or any state thereof or the District of Columbia.\n (g) The term \"resident of Poland\" means:\n (i) A Polish company, and\n (ii) Any person (except a company or any entity treated under Polish law\n as a company) resident in Poland for purposes of its tax, but in the case of a\n partnership, trustee or administrator only to the extent that the income derived by\n such person in that capacity is subject to Polish tax as the income of a resident.\n (h) The term \"resident of the United States\" means:\n (i) A United States company, and\n (ii) Any person (except a company or any entity treated as a corporation\n for United States tax purposes) resident in the United States for purposes of its\n tax, but in the case of a partnership, trustee or administrator only to the extent that\n the income derived by such person in that capacity is subject to United States tax\n\f as the income of a resident.\n (i) The terms \"enterprise of a Contracting State\" and \"enterprise of the other\n Contracting State\" mean, respectively, an enterprise carried on by a resident of a\n Contracting State and an enterprise carried on by a resident of the other Contracting\n State.\n (j) The term \"competent authority\" means:\n (i) In the case of Poland, the Minister of Finance; and\n (ii) In the case of the United States, the Secretary of the Treasury or his\n delegate.\n (k) The term \"State\" means any national State, whether or not one of the\n Contracting States.\n (l) The term \"tax\" means any tax imposed by the United States or Poland,\n whichever is applicable, to which this Convention applies by virtue of Article 2.\n (m) The term \"international traffic\" means any voyage of a ship or aircraft\n operated by a resident of a Contracting State except where such voyage is confined solely\n to places within that Contracting State.\n\n (2) Any other term used in this Convention and not defined in this Convention shall, unless\nthe context otherwise requires, have the meaning which it has under the laws of the Contracting\nState whose tax is being determined. Notwithstanding the preceding sentence, if the meaning of\nsuch a term under the laws of one of the Contracting States is different from the meaning of the\nterm under the laws of the other Contracting State, or if the meaning of such a term is not readily\ndeterminable under the laws of one of the Contracting States, the competent authorities of the\nContracting States may, in order to prevent double taxation or to further any other purpose of this\nConvention, establish a common meaning of the term for the purposes of this Convention.", "text_sha256": "f5c052b9d11f1cff152e32caa54219f789c32f5d67976d3680d1467852cbc557" }, { "article_id": "4", "blocks": [ { "block_id": "p7-52", "end_char": 17975, "extracted_page_slot": 7, "local_end": 67, "local_start": 0, "start_char": 17908, "text_sha256": "82129241d5733042c505efe8e9115ea596d4505103f1d470b7e12606bfa499f1" }, { "block_id": "p7-53", "end_char": 18952, "extracted_page_slot": 7, "local_end": 1044, "local_start": 73, "start_char": 17981, "text_sha256": "9625534eb5154e7c3b695b327ca5bb66f685b6aa2ebba955bcfc7faff52fcf75" } ], "end_char": 18952, "heading": "ARTICLE 4", "route": "pairs/pl-us/convention/1974-income-tax-convention/en/articles/4/index.html", "start_char": 17908, "text": "ARTICLE 4\n Fiscal Residence\n\n Where by reason of the provisions of paragraphs (1) (g) and (h) of Article 3 an individual is a\nresident of both Contracting States:\n (a) He shall be deemed to be a resident of that Contracting State in which he\n maintains his permanent home. If he has a permanent home in both Contracting States or\n in neither of the Contracting States, he shall be deemed to be a resident of that\n Contracting State with which his personal and economic relations are closest (center of\n vital interests)\n (b) If the Contracting State in which he has his center of vital interests cannot be\n determined, he shall be deemed to be a resident of that Contracting State in which he has\n a habitual abode; and\n (c) If he has a habitual abode in both Contracting States or in neither of the\n Contracting States, he shall be deemed to be a resident of the Contracting State of which\n he is a citizen.", "text_sha256": "3688a01288c4b4e33bb45cbc622b401248906d87aa3daa782944050a53e720b4" }, { "article_id": "5", "blocks": [ { "block_id": "p8-54", "end_char": 19071, "extracted_page_slot": 8, "local_end": 73, "local_start": 48, "start_char": 19046, "text_sha256": "d575ba10b12fbf9e487d50f3bc37d7843e70f2e941fa00eb0e61981eb98f5415" }, { "block_id": "p8-55", "end_char": 19313, "extracted_page_slot": 8, "local_end": 315, "local_start": 79, "start_char": 19077, "text_sha256": "612700f29661d8bbae76df51fee9d09f1d67ffdc26191216b42967beda93c160" }, { "block_id": "p8-56", "end_char": 19713, "extracted_page_slot": 8, "local_end": 715, "local_start": 321, "start_char": 19319, "text_sha256": "aed7dab7325f82d3cf0fad7cccc24463c67eb9f675edd6e4102e4007bb6f4244" }, { "block_id": "p8-57", "end_char": 19978, "extracted_page_slot": 8, "local_end": 980, "local_start": 721, "start_char": 19719, "text_sha256": "34b5b260adb27933eac4e068e8c475741fbfbe92bc8ab3800bac2ea1783488a4" }, { "block_id": "p8-58", "end_char": 20360, "extracted_page_slot": 8, "local_end": 1362, "local_start": 986, "start_char": 19984, "text_sha256": "3841d0fb77f47f13db9fc12e121d74ea2948d5f23aee0182fa02bfcd45cb41f8" }, { "block_id": "p8-59", "end_char": 20508, "extracted_page_slot": 8, "local_end": 1510, "local_start": 1367, "start_char": 20365, "text_sha256": "d83886747df7db098f6a05c5f1b5d66ea027ec6a86024db28ad75505ca82d988" } ], "end_char": 20508, "heading": "ARTICLE 5", "route": "pairs/pl-us/convention/1974-income-tax-convention/en/articles/5/index.html", "start_char": 18998, "text": "ARTICLE 5\n\f General Rules of Taxation\n\n (1) A resident of one of the Contracting States may be taxed by the other Contracting State\non any income from sources within that other Contracting State and only on such income, subject\nto any limitations set forth in this Convention.\n\n (2) The provisions of this Convention shall not be construed to restrict in any manner any\nexclusion, exemption, deduction, credit, or other allowance now or hereafter accorded -\n (a) By the laws of one of the Contracting States in the determination of the tax\n imposed by that Contracting State, or\n (b) By any other agreement between the Contracting States.\n\n (3) Notwithstanding any provisions of this Convention except paragraph (4), a Contracting\nState may tax a citizen of that Contracting State or a resident (as determined under Article 4) of\nthat Contracting State as if this Convention had not come into effect.\n\n (4) The provisions of paragraph (3) shall not affect:\n (a) The benefits conferred by a Contracting State under Articles 20, 21, and 22;\n and\n (b) The benefits conferred by a Contracting State under Articles 17, 18, 19, and\n 24 upon individuals who are neither citizens of, nor have immigrant status in, that\n Contracting State.\n\n (5) The competent authorities of the two Contracting States may prescribe regulations\nnecessary to carry out the provisions of this Convention.", "text_sha256": "7df07145dd2b03da879a67ae1adaeda743f3a8dd2400ef27fd2e4b4db826a684" }, { "article_id": "6", "blocks": [ { "block_id": "p8-60", "end_char": 20623, "extracted_page_slot": 8, "local_end": 70, "local_start": 0, "start_char": 20553, "text_sha256": "e4e59ffeb9cd6c87e2bb1544e5ab82582209074b339d16afb729226f7be3d5af" }, { "block_id": "p8-61", "end_char": 20807, "extracted_page_slot": 8, "local_end": 254, "local_start": 76, "start_char": 20629, "text_sha256": "f7660e85b81de3d7d42bec1942dba6957d151260066dbd07fb7af5fb7e056146" }, { "block_id": "p8-62", "end_char": 21200, "extracted_page_slot": 8, "local_end": 647, "local_start": 260, "start_char": 20813, "text_sha256": "0607fb73e0f9c5fbaa97e11137c017558e89d7edeb858bb8edf4ab6fa0a81fe6" }, { "block_id": "p9-63", "end_char": 22283, "extracted_page_slot": 9, "local_end": 1730, "local_start": 979, "start_char": 21532, "text_sha256": "4f3bf6ff8ad5bee98864622d95200eb99aa269ce076c542c52e1c702b9ea6cc3" }, { "block_id": "p9-64", "end_char": 22766, "extracted_page_slot": 9, "local_end": 2213, "local_start": 1736, "start_char": 22289, "text_sha256": "b5a9542efbc6de900bb2be0195f24cf00a359ee19a6fcc938364960a6ad1202b" }, { "block_id": "p9-65", "end_char": 23193, "extracted_page_slot": 9, "local_end": 2640, "local_start": 2219, "start_char": 22772, "text_sha256": "49c779bf07bf79ecf891da611e1cf3995c789a2829c9eae997e3589745daee24" }, { "block_id": "p9-66", "end_char": 23511, "extracted_page_slot": 9, "local_end": 2958, "local_start": 2646, "start_char": 23199, "text_sha256": "3e2a545e4dcd83682660f6da915a6a64152027312ffb1e0a7cf81549ff523c70" }, { "block_id": "p9-67", "end_char": 23887, "extracted_page_slot": 9, "local_end": 3334, "local_start": 2964, "start_char": 23517, "text_sha256": "4ef8c5417d9ea8afd496bca507df633e1f56053cc17dded92784395f1d927a6b" } ], "end_char": 23887, "heading": "ARTICLE 6", "route": "pairs/pl-us/convention/1974-income-tax-convention/en/articles/6/index.html", "start_char": 20553, "text": "ARTICLE 6\n Permanent Establishment\n\n (1) For the purposes of this Convention, the term \"permanent establishment\" means a fixed\nplace of business in which the business of an enterprise is wholly or partly carried on.\n\n (2) The term \"permanent establishment\" shall include especially:\n (a) A branch;\n (b) An office;\n (c) A factory;\n (d) A workshop;\n (e) A mine, quarry, or other place of extraction of natural resources;\n (f) A building site or construction or assembly project which exists for more than\n 18 months.\n\n (3) Notwithstanding paragraphs (1) and (2), a permanent establishment shall not include a\nfixed place of business used only for one or more of the following:\n (a) The use of facilities for the purpose of storage, display, or delivery of goods or\n merchandise belonging to the enterprise;\n\f (b) The maintenance of a stock of goods or merchandise belonging to the\n enterprise for the purpose of storage, display, or delivery;\n (c) The maintenance of a stock of goods or merchandise belonging to the\n enterprise for the purpose of processing or reprocessing by another enterprise;\n (d) The maintenance of a fixed place of business for the purpose of purchasing\n goods or merchandise, or for collecting information, for the enterprise; or\n (e) The maintenance of a fixed place of business for the purpose of advertising,\n for the supply of information, for scientific research, or for similar activities which have a\n preparatory or auxiliary character, for the enterprise.\n\n (4) A person acting in a Contracting State on behalf of an enterprise of the other Contracting\nState, other than an agent of an independent status to whom paragraph (5) applies, shall be\ndeemed to be a permanent establishment in the first-mentioned Contracting State if he has, and\nhabitually exercises in that State, an authority to conclude contracts in the name of the enterprise,\nunless his activities are limited to the purchase of goods or merchandise for the enterprise.\n\n (5) An enterprise of a Contracting State shall not be deemed to have a permanent\nestablishment in the other Contracting State merely because it carries on business in that other\nState through a broker, general commission agent, or any other agent of an independent status,\nwhere such person is acting in the ordinary course of his business, whether or not such broker or\nagent acts exclusively for one or more principals.\n\n (6) An enterprise of one of the Contracting States shall not be deemed to have a permanent\nestablishment in the other Contracting State merely because such enterprise sells at the\ntermination of a trade fair in such other Contracting State goods or merchandise which such\nenterprise displayed at such trade fair.\n\n (7) The fact that a company which is a resident of a Contracting State controls or is\ncontrolled by a company which is a resident of the other Contracting State, or which carries on\nbusiness in that other Contracting State (whether through a permanent establishment or\notherwise), shall not of itself constitute for either company a permanent establishment of the\nother.", "text_sha256": "b882e64e691c0924451587c42854883eb02ec9cb4629d1df3c206c88807396bc" }, { "article_id": "7", "blocks": [ { "block_id": "p9-68", "end_char": 24003, "extracted_page_slot": 9, "local_end": 71, "local_start": 0, "start_char": 23932, "text_sha256": "a92f723872f86684d9076d035182f066c42ae1e2de4e509f26201196e752d4f5" }, { "block_id": "p9-69", "end_char": 24634, "extracted_page_slot": 9, "local_end": 702, "local_start": 77, "start_char": 24009, "text_sha256": "e4c87fe242dfb88ed2814031605b38ec5944d3eec00864b43c816fcde02b1531" }, { "block_id": "p10-70", "end_char": 24771, "extracted_page_slot": 10, "local_end": 839, "local_start": 804, "start_char": 24736, "text_sha256": "c3b1fddd407aa9cbe6df950de1fd389dc94c6ff6e2798da78685573f92f17165" } ], "end_char": 24771, "heading": "ARTICLE 7", "route": "pairs/pl-us/convention/1974-income-tax-convention/en/articles/7/index.html", "start_char": 23932, "text": "ARTICLE 7\n Income from Real Property\n\n (1) Income from real property, including royalties and other payments in respect of the\nexploitation of natural resources and gains derived from the sale, exchange, or other disposition\nof such property or of the right giving rise to such royalties or other payments, may be taxed by\nthe Contracting State in which such real property or natural resources are situated. For purposes\nof this Convention, interest on indebtedness secured by real property or secured by a right giving\nrise to royalties or other payments in this respect of the exploitation of natural resources shall not\nbe regarded as income from real property.\n\n (2) Paragraph (1) shall apply to income derived from the usufruct, direct use, letting, or use\n\fin any other form of real property.", "text_sha256": "426d979079e50c4665bc3210db4f6de6fc80a10344d8b51cd6cd54a05919cd67" }, { "article_id": "8", "blocks": [ { "block_id": "p10-71", "end_char": 24887, "extracted_page_slot": 10, "local_end": 69, "local_start": 0, "start_char": 24818, "text_sha256": "b120a85d5a22e36f1f8606321e7c8f2ff633c064b01fe686eb56e4865b11ffe3" }, { "block_id": "p10-72", "end_char": 25313, "extracted_page_slot": 10, "local_end": 495, "local_start": 76, "start_char": 24894, "text_sha256": "cc28189e3ad1e0dc1f4fe667ed6513c72e27d1bac98e8b16b7c1baf469f49120" }, { "block_id": "p10-73", "end_char": 25820, "extracted_page_slot": 10, "local_end": 1002, "local_start": 502, "start_char": 25320, "text_sha256": "6c2db327cbdd4eff661e5c786b8db53e38e2aa4c2c89af3b9e44f31868af81d8" }, { "block_id": "p10-74", "end_char": 26161, "extracted_page_slot": 10, "local_end": 1343, "local_start": 1008, "start_char": 25826, "text_sha256": "dbfb9c3a7a2e374dddf44910007c510101406cdbdb41a4afd129eca5e81788f9" }, { "block_id": "p10-75", "end_char": 26401, "extracted_page_slot": 10, "local_end": 1583, "local_start": 1349, "start_char": 26167, "text_sha256": "6119363b28133adcbdd9ed409801f98c5a30b48974f6194549ac0c1916fc7905" }, { "block_id": "p10-76", "end_char": 26638, "extracted_page_slot": 10, "local_end": 1820, "local_start": 1589, "start_char": 26407, "text_sha256": "8d02766674d877bd92b8b5b45364cee1b16516fd9049b0c38ad16af025b6ed51" } ], "end_char": 26638, "heading": "ARTICLE 8", "route": "pairs/pl-us/convention/1974-income-tax-convention/en/articles/8/index.html", "start_char": 24818, "text": "ARTICLE 8\n Business Profits\n\n (1) The profits of an enterprise of a Contracting State shall be taxable only by that State\nunless the enterprise carries on business in the other Contracting State through a permanent\nestablishment situated therein. If the enterprise carries on business as aforesaid, the profits of the\nenterprise may be taxed by the other Contracting State but only so much of them as is\nattributable to that permanent establishment.\n\n (2) Where an enterprise of a Contracting State carries on business in the other Contracting\nState through a permanent establishment situated therein, there shall in each Contracting State be\nattributed to that permanent establishment the profits which it might be expected to make if it\nwere a distinct and separate enterprise engaged in the same or similar activities under the same or\nsimilar conditions and dealing wholly independently with the enterprise of which it is a\npermanent establishment.\n\n (3) In the determination of the profits of a permanent establishment there shall be allowed as\ndeductions expenses which are incurred for the purposes of the permanent establishment,\nincluding executive and general administrative expenses so incurred, whether in the State in\nwhich the permanent establishment is situated or elsewhere.\n\n (4) No profits shall be attributed to a permanent establishment by reason of the mere\npurchase by that permanent establishment, or by the enterprise of which it is a permanent\nestablishment, of goods or merchandise for the enterprise.\n\n (5) Where profits include items of income which are dealt with separately in other articles of\nthis Convention, the provisions of those articles shall, except as otherwise provided therein,\nsupercede the provisions of this Article.", "text_sha256": "c1028d85f6905637c13e120024b81b527f338c244cc68d75f8828e47d189d04a" }, { "article_id": "9", "blocks": [ { "block_id": "p10-77", "end_char": 26760, "extracted_page_slot": 10, "local_end": 74, "local_start": 0, "start_char": 26686, "text_sha256": "f43aceb1ab71059c8733767df4cb68d54d2d99834dff4b81fef90e144b12e542" }, { "block_id": "p10-78", "end_char": 26958, "extracted_page_slot": 10, "local_end": 272, "local_start": 80, "start_char": 26766, "text_sha256": "60368e7cad8ef1370a78df70bbfb13372ac72cd1a29b764cc6794461f570c811" }, { "block_id": "p10-79", "end_char": 27188, "extracted_page_slot": 10, "local_end": 502, "local_start": 278, "start_char": 26964, "text_sha256": "92e78c3c8490859169a7a97b65eff75697ed2f11652ca783f564ac3d1635656b" }, { "block_id": "p11-80", "end_char": 28029, "extracted_page_slot": 11, "local_end": 1343, "local_start": 654, "start_char": 27340, "text_sha256": "33e7daa701af59ff1adf0ccd639f7828241162b67e3f3f1bd06bc1e6e4aa5dec" } ], "end_char": 28029, "heading": "ARTICLE 9", "route": "pairs/pl-us/convention/1974-income-tax-convention/en/articles/9/index.html", "start_char": 26686, "text": "ARTICLE 9\n Shipping and Air Transport\n\n (1) Notwithstanding Articles 8 and 14, income which a resident of Poland derives from the\noperation in international traffic of ships or aircraft shall be exempt from tax by the United\nStates.\n\n (2) Notwithstanding Articles 8 and 14, income which a resident of the United States derives\nfrom the operation in international traffic of ships or aircraft registered in the United States shall\nbe exempt from tax by Poland.\n\n (3) For purposes of this Article, income derived from the operation in international traffic of\nships or aircraft also includes-\n\f (a) Income derived from the charter of ships or aircraft operated in international\n traffic if such income is supplementary to other income described in paragraph (1) or (2);\n and\n (b) Income derived from the use, maintenance, and lease of -\n (i) Containers,\n (ii) Trailers for the inland transport of containers,\n (iii) Lighters operated in the lighters-aboard-ship system, and\n (iv) Other related equipment in connection with the operation in\n international traffic of ships or aircraft by the resident described in paragraph (1)\n or (2).", "text_sha256": "81d4fc8b8c9876f63a5449c7383e4bede71b7ce62b163aeb657dd5d79cc3b2fc" }, { "article_id": "10", "blocks": [ { "block_id": "p11-81", "end_char": 28143, "extracted_page_slot": 11, "local_end": 68, "local_start": 0, "start_char": 28075, "text_sha256": "b4624851eda1c11712ed016233de26e5dffd89c104d44100d14566267df990d4" }, { "block_id": "p11-82", "end_char": 28963, "extracted_page_slot": 11, "local_end": 888, "local_start": 73, "start_char": 28148, "text_sha256": "496193a99cf4d2c83fef9b2a9b738a05e3d4835e70d5321fff6486794435c119" }, { "block_id": "p11-83", "end_char": 29503, "extracted_page_slot": 11, "local_end": 1428, "local_start": 894, "start_char": 28969, "text_sha256": "833f469ec602c9dfd7d5430b9208f1f6bc1b5fe27dfddfcedc782e9268b6b8a6" } ], "end_char": 29503, "heading": "ARTICLE 10", "route": "pairs/pl-us/convention/1974-income-tax-convention/en/articles/10/index.html", "start_char": 28075, "text": "ARTICLE 10\n Related Persons\n\n (1) Where:\n (a) An enterprise of a Contracting State participates directly or indirectly in the\n management, control, or capital of an enterprise of the other Contracting State, or\n (b) The same persons participate directly or indirectly in the management, control,\n or capital of an enterprise of a Contracting State and an enterprise of the other\n Contracting State,\nand in either case conditions are made or imposed in their commercial or financial relations\nwhich differ from those which would be made between independent enterprises, then any profits\nwhich would, but for those conditions, have accrued to one of the enterprises, but, by reason of\nthose conditions, have not so accrued, may be included in the profits of that enterprise and taxed\naccordingly.\n\n (2) Where an adjustment has been made by one Contracting State to the income of one of its\nresidents in accordance with paragraph (1), then the other Contracting State shall, if it agrees\nwith such redetermination, make a corresponding adjustment to the income of a person in such\nother Contracting State related to such resident. In the event the other Contracting State disagrees\nwith such redetermination, the two Contracting States shall endeavor to reach agreement in\naccordance with the mutual agreement procedure in Article 22.", "text_sha256": "03e3b5223ff49c74a859f723fea7b1bbae48527e86c3124e614d2118e208c279" }, { "article_id": "11", "blocks": [ { "block_id": "p11-84", "end_char": 29613, "extracted_page_slot": 11, "local_end": 64, "local_start": 0, "start_char": 29549, "text_sha256": "ca1125b3f8b180dd3c7c60e6e5af98b3e2535e062224aab0675266080a9f3bf6" }, { "block_id": "p11-85", "end_char": 29784, "extracted_page_slot": 11, "local_end": 235, "local_start": 70, "start_char": 29619, "text_sha256": "0ceea44be6a010576eb59384e9d1334e4f9bd5c96b2eb678cdb586c8b60d522b" }, { "block_id": "p12-86", "end_char": 30441, "extracted_page_slot": 12, "local_end": 892, "local_start": 648, "start_char": 30197, "text_sha256": "cca6a118b1b3133d9ed6861107dbc6479cb9d293d0ad3da960113e47f540a382" }, { "block_id": "p12-87", "end_char": 30841, "extracted_page_slot": 12, "local_end": 1292, "local_start": 898, "start_char": 30447, "text_sha256": "f7c91e1dd91dc869b71b922fda3ce2dfacf06066063f9e63d3fe75c28e67a51e" } ], "end_char": 30841, "heading": "ARTICLE 11", "route": "pairs/pl-us/convention/1974-income-tax-convention/en/articles/11/index.html", "start_char": 29549, "text": "ARTICLE 11\n Dividends\n\n (1) Dividends paid by a company which is a resident of a Contracting State to a resident of\nthe other Contracting State may be taxed by that other Contracting State.\n\n (2) However, such dividends may be taxed in the Contracting State of which the company\npaying the dividends is a resident, and according to the law of that State, but the tax so charged\nshall not exceed:\n (a) 5 percent of the gross amount of the dividends if the recipient is a company\n which holds directly at least 10 percent of the outstanding shares of the voting stock of\n\f the company paying the dividends,\n (b) In all other cases, 15 percent of the gross amount of the dividends.\nThis paragraph shall not affect the taxation of the company in respect of the profits out of which\nthe dividends are paid.\n\n (3) The provisions of paragraph (2) shall not apply if the recipient of the dividends, being a\nresident of a Contracting State, has in the other Contracting State, of which the company paying\nthe dividends is a resident, a permanent establishment with which the holding by virtue of which\nthe dividends are paid is effectively connected. In such a case, the provisions of Article 8 shall\napply.", "text_sha256": "99657f1cf52e4423c35192b9e95d6cb6572c0a774f3349ce9b51bfc32f8d862c" }, { "article_id": "12", "blocks": [ { "block_id": "p12-88", "end_char": 30953, "extracted_page_slot": 12, "local_end": 65, "local_start": 0, "start_char": 30888, "text_sha256": "0035f5458ce49ece65b3f1612ae251fea46e68ef131ece9a5cb0188e071411a3" }, { "block_id": "p12-89", "end_char": 31123, "extracted_page_slot": 12, "local_end": 235, "local_start": 71, "start_char": 30959, "text_sha256": "00e23552c6b6897f41011f03518f869d3115c5b08b958edfb871ade2da670518" }, { "block_id": "p12-90", "end_char": 31474, "extracted_page_slot": 12, "local_end": 586, "local_start": 241, "start_char": 31129, "text_sha256": "f958e671618bbd65167f7ea243de1f918a792fc092cf84e59b7c7780f0ee2406" }, { "block_id": "p12-91", "end_char": 32063, "extracted_page_slot": 12, "local_end": 1175, "local_start": 592, "start_char": 31480, "text_sha256": "97cf284c17ec484fc4875c27fd3f827c620a9f32be679e5d83eb8e79802b10d9" }, { "block_id": "p12-92", "end_char": 32491, "extracted_page_slot": 12, "local_end": 1603, "local_start": 1181, "start_char": 32069, "text_sha256": "ff0e6a2ca4a786823b7b75aa48c04ff66887f7a265ae52b6fd4cd1af577a8f52" }, { "block_id": "p13-93", "end_char": 33634, "extracted_page_slot": 13, "local_end": 2746, "local_start": 2426, "start_char": 33314, "text_sha256": "a7ff7500416bdac9abcb13633ae35506efad3a503b3b46ca8fd62f421ebf68bb" } ], "end_char": 33634, "heading": "ARTICLE 12", "route": "pairs/pl-us/convention/1974-income-tax-convention/en/articles/12/index.html", "start_char": 30888, "text": "ARTICLE 12\n Interest\n\n (1) Interest arising in a Contracting State and paid to a resident of the other Contracting State\nshall be exempt from tax by the first-mentioned Contracting State.\n\n (2) Paragraph (1) shall not apply if the recipient of the interest, being a resident of one of the\nContracting States, has a permanent establishment in the other Contracting State and the\nindebtedness giving rise to the interest is effectively connected with such permanent\nestablishment. In such a case, the provisions of Article 8 shall apply.\n\n (3) Where, owing to a special relationship between the payer and the recipient or between\nboth of them and some other person, the amount of interest paid, having regard to the debt-claim\nfor which it is paid, exceeds the amount which would have been agreed upon by payer and the\nrecipient in the absence of such relationship, the provisions of this Article shall apply only to the\nlast-mentioned amount. In that case, the excess part of the payments shall remain taxable\naccording to the law of each Contracting State, due regard being had to the other provisions of\nthis Convention.\n\n (4) The term “interest” as used in this Convention means income from bonds, debentures,\nGovernment securities, notes, or other evidence of indebtedness, whether or not secured and\nwhether or not carrying a right to participate in profits, and debt claims of every kind, as well as\nall other income which, under the taxation law of the Contracting State in which the income\narises, is assimilated to income from money lent.\n\n (5) Interest shall be treated as arising in a Contracting State only if paid by such Contracting\nState, a political subdivision or a local authority thereof, or by a resident of that Contracting\nState. Notwithstanding the preceding sentence-\n (a) If the person paying the interest (whether or not such person is a resident of\n one of the Contracting States) has a permanent establishment in one of the Contracting\n States in connection with which the indebtedness on which the interest is paid was\n incurred and such interest is borne by such permanent establishment, or\n (b) If the person paying the interest is a resident of one of the Contracting States\n and has a permanent establishment in a State other than a Contracting State in connection\n\f with which the indebtedness on which the interest is paid was incurred and such interest\n is paid to a resident of the other Contracting State, and such interest is borne by such\n permanent establishment,\nsuch interest shall be deemed to arise in the State in which the permanent establishment is\nsituated.", "text_sha256": "31e83662a67488d958e5317ae70383313561fa03a8dc511ae52ade253a2b3ef4" }, { "article_id": "13", "blocks": [ { "block_id": "p13-94", "end_char": 33744, "extracted_page_slot": 13, "local_end": 64, "local_start": 0, "start_char": 33680, "text_sha256": "596728ef622fe0139ac0152f8ab5e0e23a9aaf6e5337293f4e1b5b514aeb1a1f" }, { "block_id": "p13-95", "end_char": 33898, "extracted_page_slot": 13, "local_end": 218, "local_start": 70, "start_char": 33750, "text_sha256": "4304bc715f3a00aaf590a981d4c3532cd4406e83de1f47403ffeff4b2fa50213" }, { "block_id": "p13-96", "end_char": 34100, "extracted_page_slot": 13, "local_end": 420, "local_start": 224, "start_char": 33904, "text_sha256": "43be82fea3beffe8e583a03e98b50d5f52ca38cecae3b4b482d74ba2205dcbb5" }, { "block_id": "p13-97", "end_char": 34942, "extracted_page_slot": 13, "local_end": 1262, "local_start": 426, "start_char": 34106, "text_sha256": "01ebe7b08ee3735254665a70f8b95e30a83686bd7fe06855dc6f31c0ab0acd02" }, { "block_id": "p13-98", "end_char": 35311, "extracted_page_slot": 13, "local_end": 1631, "local_start": 1268, "start_char": 34948, "text_sha256": "34a2210b7aef3e5fc62651d2436c101408f0099b52067cbddd2ad2c7595a3a0b" }, { "block_id": "p13-99", "end_char": 35566, "extracted_page_slot": 13, "local_end": 1886, "local_start": 1637, "start_char": 35317, "text_sha256": "c2c9e8b6a75bf2370e66818951ed6bbbc9e3c57b12ec8567205ede578f4b2b06" } ], "end_char": 36183, "heading": "ARTICLE 13", "route": "pairs/pl-us/convention/1974-income-tax-convention/en/articles/13/index.html", "start_char": 33680, "text": "ARTICLE 13\n Royalties\n\n (1) Royalties arising in a Contracting State and paid to a resident of the other Contracting\nState shall be taxable by that other Contracting State.\n\n (2) Royalties may be taxed in the Contracting State where they arise, and according to the\nlaw of that State, but the tax so charged shall not exceed 10 percent of the gross amount of the\nroyalty.\n\n (3) The term “royalties” as used in this Article means-\n (a) Payments of any kind received as consideration for the use of, or the right to\n use, any copyright of a literary, artistic or scientific work, including copyrights of motion\n picture films or radio or television broadcasting tapes, any patent, trademark, design or\n model, plan, secret formula or process, or for information concerning industrial,\n commercial, or scientific experience or skill (know-how), and\n (b) Gains derived from the sale, exchange, or other disposition of any such\n property or rights to the extent that the amounts realized on such sale, exchange, or other\n disposition for consideration are contingent on the productivity, use, or disposition of\n such property or rights.\n\n (4) The provisions of paragraph (2) shall not apply if the recipient of the royalties, being a\nresident of a Contracting State, has in the other Contracting State in which the royalties arise, a\npermanent establishment with which the right or property giving rise to the royalties is\neffectively connected. In such a case, the provisions of Article 8 shall apply.\n\n (5) Royalties shall be deemed to arise in a Contracting State only to the extent that such\nroyalties are payments made as consideration for the use of, or the right to use, property or rights\ndescribed in paragraph (3) within that Contracting State.\n\n (6) Where, owing to a special relationship between the payer and the recipient or between\nboth of them and some other person, the amount of the royalties paid, having regard to the use,\nright, or information for which they are paid, exceeds the amount which would have been agreed\nupon by the payer and the recipient in the absence of such relationship, the provisions of this\nArticle shall apply only to the last-mentioned amount. In that case, the excess part of the\npayments shall remain taxable according to the law of each Contracting State, due regard being\nhad to the other provisions of this Convention.", "text_sha256": "d7c02f1e0bfcda5809be105941f4e6a56bad3be4da4156cbe542bfaa203933b2" }, { "article_id": "14", "blocks": [ { "block_id": "p14-100", "end_char": 36295, "extracted_page_slot": 14, "local_end": 67, "local_start": 0, "start_char": 36228, "text_sha256": "e22731985c71404a207d989a04a420a68858fc0dc4acfe1385408b21c07164bb" }, { "block_id": "p14-101", "end_char": 37237, "extracted_page_slot": 14, "local_end": 1009, "local_start": 72, "start_char": 36300, "text_sha256": "e25c51ff5577f0cabf716b1582ca68593f7d86d65662d677916f401a3ded12ba" }, { "block_id": "p14-102", "end_char": 37408, "extracted_page_slot": 14, "local_end": 1180, "local_start": 1015, "start_char": 37243, "text_sha256": "6d94b8ab443e2329f4d64372d6029459c0ffd87c6ffe6dcf3beab06c4c914511" } ], "end_char": 37408, "heading": "ARTICLE 14", "route": "pairs/pl-us/convention/1974-income-tax-convention/en/articles/14/index.html", "start_char": 36228, "text": "ARTICLE 14\n Capital Gains\n\n (1) A resident of one of the Contracting States shall be exempt from tax by the other\nContracting State on gains from the sale, exchange, or other disposition of capital assets unless-\n (a) The gain is derived by a resident of one of the Contracting States from the\n sale, exchange, or other disposition of property described in Article 7 situated within the\n other Contracting State,\n (b) The recipient of the gain, being a resident of one of the Contracting States, has\n a permanent establishment in the other Contracting State and the property giving rise to\n the gain is effectively connected with such permanent establishment, or\n (c) The recipient of the gain, being an individual who is a resident of one of the\n Contracting States is present in the other Contracting State for a period or periods\n aggregating 183 days or more during the taxable year.\n\n (2) In the case of gains described in paragraph (1) (a), see Article 7. In the case of gains\ndescribed in paragraph (1) (b), the provisions of Article 8 shall apply.", "text_sha256": "5f908dcdbec79fb68246689ec915f7693a630b3ba0c3cfdaccc26780a666857e" }, { "article_id": "15", "blocks": [ { "block_id": "p14-103", "end_char": 37528, "extracted_page_slot": 14, "local_end": 75, "local_start": 0, "start_char": 37453, "text_sha256": "2e5992b0989bc480f46ad3a1ae9e37ada0e4f20cebd5f7f918bbc1d82388148e" }, { "block_id": "p14-104", "end_char": 37803, "extracted_page_slot": 14, "local_end": 350, "local_start": 81, "start_char": 37534, "text_sha256": "0affe52a0f89923aa916a1ae14dc066f6682b78cd577a06388f3dab6d83eded2" }, { "block_id": "p14-105", "end_char": 38215, "extracted_page_slot": 14, "local_end": 762, "local_start": 356, "start_char": 37809, "text_sha256": "3516dd553f5dd67ed190fdb6b607441c0aa62b1be7d378d08b826839e124d54b" }, { "block_id": "p14-106", "end_char": 38457, "extracted_page_slot": 14, "local_end": 1004, "local_start": 769, "start_char": 38222, "text_sha256": "4be4323fa5d48f97ea5f7b80234e4497861fc58e959145a20f5af6c93c24d877" } ], "end_char": 38457, "heading": "ARTICLE 15", "route": "pairs/pl-us/convention/1974-income-tax-convention/en/articles/15/index.html", "start_char": 37453, "text": "ARTICLE 15\n Independent Personal Services\n\n (1) Income derived by a resident of a Contracting State in respect of professional services or\nother independent activities may be taxed by that Contracting State. Except as provided in\nparagraph (2), such income shall be exempt from tax by the other Contracting State.\n\n (2) Income described in paragraph (1) which is derived by an individual who is a resident of\none of the Contracting States from the performance of personal services in an independent\ncapacity in the other Contracting State may be taxed by that other Contracting State if the\nindividual is present in that other Contracting State for a period or periods aggregating 183 days\nor more during the taxable year.\n\n (3) The term \"professional services\" includes especially independent scientific, literary, and\nartistic activities, as well as the independent activities of physicians, lawyers, engineers,\narchitects, dentists, journalists, and others.", "text_sha256": "f3c87c7985e1c7951c6ebd61b4a140e40e85a34c873ef9733994ff202381e7f9" }, { "article_id": "16", "blocks": [ { "block_id": "p14-107", "end_char": 38574, "extracted_page_slot": 14, "local_end": 73, "local_start": 0, "start_char": 38501, "text_sha256": "6e040eca446952db85efe9a3b65e9c2e53d8f57b821bb6db67279b15815c2715" }, { "block_id": "p14-108", "end_char": 38941, "extracted_page_slot": 14, "local_end": 440, "local_start": 79, "start_char": 38580, "text_sha256": "b2451bbb5e1dbb28e6f4cf868f23e87eb658b39de18cb43d36bf471387b2c6eb" }, { "block_id": "p15-109", "end_char": 39656, "extracted_page_slot": 15, "local_end": 1155, "local_start": 539, "start_char": 39040, "text_sha256": "1c26aff18f2034876b989b1730c1cdaa34170a204bb8b9b3ce9c766aeaf1da2d" }, { "block_id": "p15-110", "end_char": 40044, "extracted_page_slot": 15, "local_end": 1543, "local_start": 1161, "start_char": 39662, "text_sha256": "768c0980ff31f2b795c337195342066a6b380edfed706d796dfe2e109acc3a6c" } ], "end_char": 40044, "heading": "ARTICLE 16", "route": "pairs/pl-us/convention/1974-income-tax-convention/en/articles/16/index.html", "start_char": 38501, "text": "ARTICLE 16\n Dependent Personal Services\n\n (1) Salaries, wages, and other similar remuneration derived by a resident of a Contracting\nState in respect of an employment shall be taxable only by that Contracting State unless the\nemployment is exercised in the other Contracting State. If the employment is so exercised, such\nremuneration as is derived therefrom may be taxed by the other Contracting State.\n\n (2) Notwithstanding the provisions of paragraph (1), remuneration derived by a resident of a\n\fContracting State in respect of an employment exercised in the other Contracting State shall be\ntaxable only by the first-mentioned Contracting State if:\n (a) The recipient is present in the other Contracting State for a period or periods\n in the aggregate less than 183 days during the taxable year concerned, and\n (b) The remuneration is paid by, or on behalf of, an employer who is not a\n resident of the other Contracting State, and\n (c) The remuneration is not borne by a permanent establishment which the\n employer has in the other Contracting State.\n\n (3) Notwithstanding paragraph (2), remuneration derived by an individual from the\nperformance of labor or personal services as an employee aboard ships or aircraft operated by a\nresident of one of the Contracting States in international traffic shall be exempt from tax by the\nother Contracting State if such individual is a member of the regular complement of the ship or\naircraft.", "text_sha256": "19a6e0ca771e586b50b4dbedffd187d1e3644474f50087b11bf1a73f6d9b7434" }, { "article_id": "17", "blocks": [ { "block_id": "p15-111", "end_char": 40155, "extracted_page_slot": 15, "local_end": 64, "local_start": 0, "start_char": 40091, "text_sha256": "6fb8b2166f619bbf82ac4431567e06402892b3c060e7001706329486ffa10c29" }, { "block_id": "p15-112", "end_char": 40973, "extracted_page_slot": 15, "local_end": 882, "local_start": 70, "start_char": 40161, "text_sha256": "c905eda3e23e55215913e011d6a812d9752d465fa2d9201fa3cbe0db98e6510b" }, { "block_id": "p15-113", "end_char": 41164, "extracted_page_slot": 15, "local_end": 1073, "local_start": 888, "start_char": 40979, "text_sha256": "d275277a4019e33c8e25ef12bda04f1d8e184e4e0fea1b80044aec5be10021b3" } ], "end_char": 41164, "heading": "ARTICLE 17", "route": "pairs/pl-us/convention/1974-income-tax-convention/en/articles/17/index.html", "start_char": 40091, "text": "ARTICLE 17\n Teachers\n\n (1) Where a resident of one of the Contracting States is invited by the Government of the\nother Contracting State, a political subdivision or a local authority thereof, or by a university or\nother recognized educational institution in that other Contracting State to come to that other\nContracting State for a period not expected to exceed 2 years for the purpose of teaching or\nengaging in research, or both, at a university or other recognized educational institution and such\nresident comes to that other Contracting State primarily for such purpose, his income from\npersonal services for teaching or research at such university or educational institution shall be\nexempt from tax by that other Contracting State for a period not exceeding 2 years from the date\nof his arrival in that other Contracting State.\n\n (2) This Article shall not apply to income from research if such research is undertaken not in\nthe public interest but primarily for the private benefit of a specific person or persons.", "text_sha256": "eb855ae7f4a8adfe3d62e9e01545cb4a9b3b0822c1e0cef0c1b7077070efacbd" }, { "article_id": "18", "blocks": [ { "block_id": "p15-114", "end_char": 41283, "extracted_page_slot": 15, "local_end": 72, "local_start": 0, "start_char": 41211, "text_sha256": "fcadeb524ae8a293f4f0cfe826ed08c5e6f77a4e3e6e75fbd70b075f4cfcc464" }, { "block_id": "p16-115", "end_char": 43002, "extracted_page_slot": 16, "local_end": 1791, "local_start": 873, "start_char": 42084, "text_sha256": "18f71d71e587d36f9bb0f221cc445d751affe862fa62a954e0fa50e439431028" }, { "block_id": "p16-116", "end_char": 43900, "extracted_page_slot": 16, "local_end": 2689, "local_start": 1797, "start_char": 43008, "text_sha256": "5b8f470fb63df7fda30decffaac0cb6736072e1c88d6194cd848b639a7165e4b" }, { "block_id": "p16-117", "end_char": 44596, "extracted_page_slot": 16, "local_end": 3385, "local_start": 2695, "start_char": 43906, "text_sha256": "4c434bf64e106cadadcaf733637d401db77a8e0a5149be8bc851ebf1fd67be47" }, { "block_id": "p16-118", "end_char": 45120, "extracted_page_slot": 16, "local_end": 3909, "local_start": 3391, "start_char": 44602, "text_sha256": "952260e0c1ddf076668819c249f9dab6fcd4de4b768172ba004ab2599d472a84" } ], "end_char": 45120, "heading": "ARTICLE 18", "route": "pairs/pl-us/convention/1974-income-tax-convention/en/articles/18/index.html", "start_char": 41211, "text": "ARTICLE 18\n Students and Trainees\n\n (1) (a) An individual who is a resident of one of the Contracting States at the time he\n becomes temporarily present in the other Contracting State and who is temporarily\n present in that other Contracting State for the primary purpose of-\n (i) Studying at a university or other recognized educational institution in\n that other Contracting State, or\n (ii) Securing training required to qualify him to practice a profession or\n professional specialty, or\n (iii) Studying or doing research as a recipient of a grant, allowance, or\n award from a governmental, religious, charitable, scientific, literary, or\n educational organization,\n\fshall be exempt from tax by that other Contracting State with respect to amounts described in\nsubparagraph (b) for a period not exceeding 5 taxable years from the date of his arrival in that\nother Contracting State.\n (b) The amounts referred to in subparagraph (a) are-\n (i) Gifts from abroad for the purpose of his maintenance, education, study,\n research, or training;\n (ii) The grant, allowance, or award;\n (iii) Any other payment from the Contracting State of which the individual\n is a resident, except income from the performance of personal services; and\n (iv) Income from personal services performed in that other Contracting\n State in an amount not in excess of 2,000 United States dollars or its equivalent in\n Polish zlotys for any taxable year.\n\n (2) An individual who is a resident of one of the Contracting States at the time he becomes\ntemporarily present in that other Contracting State as an employee of, or under contract with, a\nresident of the first-mentioned Contracting State, for the primary purpose of-\n (a) Acquiring technical, professional, or business experience from a person other\n than that resident of the first-mentioned Contracting State or other than a person related\n to such resident, or\n (b) Studying at a university or other recognized educational institution in that\n other Contracting State, shall be exempt from tax by that other Contracting State for a\n period not exceeding 1 year with respect to his income from personal services in an\n aggregate amount not in excess of 5,000 United States dollars or its equivalent in Polish\n zlotys.\n\n (3) An individual who is a resident of one of the Contracting States at the time he becomes\ntemporarily present in the other Contracting State and who is temporarily present in that other\nContracting State for a period not exceeding 1 year, as a participant in a program sponsored by\nthe Government of that other Contracting State, for the primary purpose of training, research, or\nstudy; shall be exempt from tax by that other Contracting State with respect to his income from\npersonal services in respect of such training, research, or study performed in that other\nContracting State in an aggregate amount not in excess of 10,000 United States dollars or its\nequivalent in Polish zlotys.\n\n (4) The benefits provided under Article 17 and paragraph (1) of this Article shall, when taken\ntogether, extend only for such period of time, not to exceed 5 taxable years from the date of\narrival of the individual claiming such benefits, as may reasonably or customarily be required to\neffectuate the purpose of the visit. The benefits provided under Article 17 shall not be available\nto an individual if, during the immediately preceding period, such individual enjoyed the benefits\nof paragraph (1) of this Article.", "text_sha256": "9dbe6147006b75b469be9fda277a790be691f40c190767b99ac8c63ae01cc598" }, { "article_id": "19", "blocks": [ { "block_id": "p16-119", "end_char": 45234, "extracted_page_slot": 16, "local_end": 70, "local_start": 0, "start_char": 45164, "text_sha256": "69c18773e603dc9567b2ea6d58ba446c005b730758f6a71285d834216caab88d" }, { "block_id": "p17-120", "end_char": 45678, "extracted_page_slot": 17, "local_end": 514, "local_start": 165, "start_char": 45329, "text_sha256": "7b6aef76fb4d0c3289788cef7680f9512bd1581daee52b2f291962abfc7067be" }, { "block_id": "p17-121", "end_char": 45994, "extracted_page_slot": 17, "local_end": 830, "local_start": 520, "start_char": 45684, "text_sha256": "aad4d5009573ca5c4f0050ca94f67ebc2533218059ae661269bf9e667c632951" } ], "end_char": 45994, "heading": "ARTICLE 19", "route": "pairs/pl-us/convention/1974-income-tax-convention/en/articles/19/index.html", "start_char": 45164, "text": "ARTICLE 19\n Governmental Functions\n\n (1) Wages, salaries, and similar remuneration, including pensions, annuities, or similar\n\fbenefits, paid from public funds of one of the Contracting States to a citizen of that Contracting\nState for labor or personal services performed as an employee of the national Government of that\nContracting State, or any agency thereof, in the discharge of functions of a governmental nature\nshall be exempt from tax by the other Contracting State.\n\n (2) Labor or personal services performed by a citizen of one of the Contracting States shall\nbe treated by the other Contracting State as performed in the discharge of governmental\nfunctions if such labor or personal services would be treated under the internal laws of both\nContracting States as so performed.", "text_sha256": "bf9cb67eb92d1eac47487ef8b900d4b2bd8612de181182a12529b26366125d72" }, { "article_id": "20", "blocks": [ { "block_id": "p17-122", "end_char": 46113, "extracted_page_slot": 17, "local_end": 73, "local_start": 0, "start_char": 46040, "text_sha256": "84754b07592ced46edad32d4d6ebc31fef23191108b92297b30b207938595a9a" }, { "block_id": "p17-123", "end_char": 46186, "extracted_page_slot": 17, "local_end": 146, "local_start": 79, "start_char": 46119, "text_sha256": "135fde0cdcec4ce51dccbe8ed933494571463f9126cf4a4b127febfd5213cf56" }, { "block_id": "p17-124", "end_char": 46507, "extracted_page_slot": 17, "local_end": 467, "local_start": 152, "start_char": 46192, "text_sha256": "9cd7a71552a91d2e89d313a87caec53effd4a20832c2b9725f02651efa36b5fc" }, { "block_id": "p17-125", "end_char": 47730, "extracted_page_slot": 17, "local_end": 1690, "local_start": 474, "start_char": 46514, "text_sha256": "9a35d5b0ed1327d2766b70d706ca20c69f73dfa33f4cc528b4a38cda2435b100" } ], "end_char": 47730, "heading": "ARTICLE 20", "route": "pairs/pl-us/convention/1974-income-tax-convention/en/articles/20/index.html", "start_char": 46040, "text": "ARTICLE 20\n Relief from Double Taxation\n\n Double taxation of income shall be avoided in the following manner:\n\n (1) In accordance with the provisions and subject to the limitations of the law of Poland (as it\nmay be amended from time to time without changing the general principles hereof), Poland shall\nallow to a resident of Poland as a credit against the Polish tax the appropriate amount of taxes\npaid to the United States.\n\n (2) In accordance with the provisions and subject to the limitations of the law of the United\nStates (as it may be amended from time to time without changing the general principles hereof),\nthe United States shall allow to a citizen or resident of the United States as a credit against the\nUnited States tax the appropriate amount of taxes paid to Poland and, in the case of a United\nStates company owning at least 10 percent of the voting power of a Polish company from which\nit receives dividends in any taxable year, shall allow credit for the appropriate amount of taxes\npaid to Poland by the Polish company paying such dividends with respect to the profits out of\nwhich such dividends are paid. Such appropriate amount shall be based upon the amount of tax\npaid to Poland, but the credit shall not exceed that portion of the United States tax which such\ncitizen's or resident's net income from sources within Poland or on income from sources outside\nof the United States bears to his entire net income for the same taxable year. For purposes of\napplying the United States credit in relation to taxes paid to Poland, the taxes referred to in\nparagraph (2) (a) of Article 2 shall be considered to be income taxes.", "text_sha256": "1681631db52a928ec14b2998d38325c421453b5655ef7042b5fba6999a22b59e" }, { "article_id": "21", "blocks": [ { "block_id": "p17-126", "end_char": 47843, "extracted_page_slot": 17, "local_end": 68, "local_start": 0, "start_char": 47775, "text_sha256": "756af1257a0ac41659f8261bf09514d9203fab4e6a676444457a91afcb8c1ba5" }, { "block_id": "p17-127", "end_char": 48222, "extracted_page_slot": 17, "local_end": 447, "local_start": 75, "start_char": 47850, "text_sha256": "24c0aa39c8d502911227545ca9a7ed2e0923eb3e1b851a158b808a5185f2f796" }, { "block_id": "p18-128", "end_char": 48751, "extracted_page_slot": 18, "local_end": 976, "local_start": 641, "start_char": 48416, "text_sha256": "3230505aee5000649da4c63741e3e0048a1861b41b8575af1ee9a8e17704ef6d" }, { "block_id": "p18-129", "end_char": 49641, "extracted_page_slot": 18, "local_end": 1866, "local_start": 982, "start_char": 48757, "text_sha256": "05d3ad23b75508269ce2991bf85db0ea92c45da598a2f3c9fa4e0b883f5c0f6f" }, { "block_id": "p18-130", "end_char": 49948, "extracted_page_slot": 18, "local_end": 2173, "local_start": 1872, "start_char": 49647, "text_sha256": "42c8d070f4c02d48ef8ea7f9fe1140da850b7823931f7a4313afe89ac9d6f7c6" } ], "end_char": 49948, "heading": "ARTICLE 21", "route": "pairs/pl-us/convention/1974-income-tax-convention/en/articles/21/index.html", "start_char": 47775, "text": "ARTICLE 21\n Nondiscrimination\n\n (1) A citizen of a Contracting State who is a resident of the other Contracting State shall not\nbe subject in the other Contracting State to any taxation or any requirement connected therewith\nwhich is other or more burdensome than the taxation and connected requirements to which\ncitizens of that other Contracting State in the same circumstances are or may be subjected.\n\n (2) A permanent establishment which a resident of one of the Contracting States has in the\nother Contracting State shall not be subject in that other Contracting State to more burdensome\n\ftaxation than a permanent establishment of a resident of a third State carrying on the same\nactivities. However, this paragraph shall not require a Contracting State to grant to permanent\nestablishments of residents of the other Contracting State tax benefits granted by special\nagreements to permanent establishments of a third State.\n\n (3) A company of one of the Contracting States, the capital of which is wholly or partly\nowned or controlled, directly or indirectly, by one or more residents of the other Contracting\nState, shall not be subjected in the first-mentioned Contracting State to any taxation or any\nrequirement connected with taxation which is other or more burdensome than the taxation and\nrequirements to which a company of the first-mentioned Contracting State carrying on the same\nactivities, the capital of which is wholly or partly owned or controlled by one or more residents\nof a third State, is or may be subjected. However, this paragraph shall not require a Contracting\nState to grant to companies which are wholly or partly owned by residents of the other\nContracting State tax benefits granted by special agreements to companies which are wholly or\npartly owned by residents of a third State.\n\n (4) In this Article the term \"taxation\" means taxes of every kind and description, with the\nexception of the Treasury residence registration fee (oplata skarbowa za zameldowanie). The\ncontribution for the retirement fund (skladka na cele emerytalne) made by Polish citizens shall be\nregarded as a tax.", "text_sha256": "cd675b64b6bc67661e8f17e92da122b2f03dbc6453e0ebd4963830578be4ad3a" }, { "article_id": "22", "blocks": [ { "block_id": "p18-131", "end_char": 50065, "extracted_page_slot": 18, "local_end": 72, "local_start": 0, "start_char": 49993, "text_sha256": "420569bf5457e550b2a6a8d238f9b99618e660719a9fad7d123fcfb71a82f3ea" }, { "block_id": "p18-132", "end_char": 50456, "extracted_page_slot": 18, "local_end": 463, "local_start": 79, "start_char": 50072, "text_sha256": "d10479f86bfad90bdd65238e22f2e1b4a96850f3d8ee0cecf3f4d3b3e340cc73" }, { "block_id": "p18-133", "end_char": 50801, "extracted_page_slot": 18, "local_end": 808, "local_start": 470, "start_char": 50463, "text_sha256": "e64f472cf340772b7c882bc2f07a8bdc8a906f913c9668e5eee1b18f1aaf31ac" }, { "block_id": "p18-134", "end_char": 51117, "extracted_page_slot": 18, "local_end": 1124, "local_start": 814, "start_char": 50807, "text_sha256": "3e69d70443817cdca959db8ff982d2e91d64529c5994589873e7d37217fa7577" }, { "block_id": "p18-135", "end_char": 51302, "extracted_page_slot": 18, "local_end": 1309, "local_start": 1130, "start_char": 51123, "text_sha256": "9e045de629762161ecc585708b58f7c8be09e5543843e2a2a90d5d9e8b5fe298" }, { "block_id": "p19-136", "end_char": 51699, "extracted_page_slot": 19, "local_end": 1706, "local_start": 1496, "start_char": 51489, "text_sha256": "eb8e6d93f8197d9b8e1ab1876044beeb16479ce1755245e80cdd1e851832655a" } ], "end_char": 51699, "heading": "ARTICLE 22", "route": "pairs/pl-us/convention/1974-income-tax-convention/en/articles/22/index.html", "start_char": 49993, "text": "ARTICLE 22\n Mutual Agreement Procedure\n\n (1) Where a resident of a Contracting State considers that the actions of one or both of the\nContracting States result or will result for him in taxation not in accordance with this\nConvention, he may, notwithstanding the remedies provided by the national laws of those States,\npresent his case to the competent authority of the Contracting State of which he is a resident or\ncitizen.\n\n (2) The competent authority shall endeavor, if the objection appears to it to be justified and if\nit is not itself able to arrive at an appropriate solution, to resolve the case by mutual agreement\nwith the competent authority of the other Contracting State, with a view to the avoidance of\ntaxation not in accordance with the Convention.\n\n (3) The competent authorities of the Contracting States shall endeavor to resolve by mutual\nagreement any difficulties or doubts arising as to the interpretation or application of the\nConvention. They may also consult together for the elimination of double taxation in cases not\nprovided for in the Convention.\n\n (4) The competent authorities of the Contracting States may communicate with each other\ndirectly for the purpose of reaching an agreement in the sense of the preceding paragraphs.\n\n (5) In the event that the competent authorities reach such an agreement, taxes shall be\nimposed on such income in accordance with the agreement. Notwithstanding any procedural rule\n\f(including statutes of limitations) applicable under the law of either Contracting State, refund or\ncredit of taxes shall be allowed, as appropriate, by the Contracting States in accordance with\nsuch agreement.", "text_sha256": "15f0c1c1f6b4a0338d24db9b5e94423a4b4736e6a52ae29c891fa89ec819ff48" }, { "article_id": "23", "blocks": [ { "block_id": "p19-137", "end_char": 51814, "extracted_page_slot": 19, "local_end": 71, "local_start": 0, "start_char": 51743, "text_sha256": "c69c85c53bde5edf9afdcdf31a7925d7ea34d760a4543a176547743366fb59ff" }, { "block_id": "p19-138", "end_char": 52241, "extracted_page_slot": 19, "local_end": 498, "local_start": 77, "start_char": 51820, "text_sha256": "9e245cf53233c3fe0ccbb324f9ee90a2d2cd24088fc432bd3a626fef528e70de" }, { "block_id": "p19-139", "end_char": 52597, "extracted_page_slot": 19, "local_end": 854, "local_start": 503, "start_char": 52246, "text_sha256": "e642391553e5a4a85965acc12ef675f68e3a1ac6131fd317db6e409d411d1775" }, { "block_id": "p19-140", "end_char": 52681, "extracted_page_slot": 19, "local_end": 938, "local_start": 859, "start_char": 52602, "text_sha256": "56f405e486b649bed333fa5d7f2491f7d168afc7f4215dbedf8821752aa6a9a9" }, { "block_id": "p19-141", "end_char": 53187, "extracted_page_slot": 19, "local_end": 1444, "local_start": 944, "start_char": 52687, "text_sha256": "8f9d3587cdd2d542c02ad4ade2770614eff4541eb8a37febe8e645185cbd2005" }, { "block_id": "p19-142", "end_char": 53443, "extracted_page_slot": 19, "local_end": 1700, "local_start": 1450, "start_char": 53193, "text_sha256": "d5dcec38a1e1ce4b7ab9af3a6fb4c4b4632f9fb394900f05bdb16304afe14337" } ], "end_char": 53443, "heading": "ARTICLE 23", "route": "pairs/pl-us/convention/1974-income-tax-convention/en/articles/23/index.html", "start_char": 51743, "text": "ARTICLE 23\n Exchange of Information\n\n (1) The competent authorities shall exchange such information as is necessary for carrying\nout the provisions of this Convention or for the prevention of fraud or for the administration of\nstatutory provisions concerning taxes to which this Convention applies, provided the information\nis of a class that can be obtained under the laws and administrative practices of each Contracting\nState with respect to its own taxes.\n\n (2) Any information so exchanged shall be treated as secret, except that such information\nmay be-\n (a) Disclosed to any person concerned with, or\n (b) Made part of a public record with respect to, the assessment, collection, or\n enforcement of, or litigation with respect to, the taxes to which this Convention applies.\n\n (3) No information shall be exchanged which would be contrary to public policy.\n\n (4) If specifically requested by the competent authority of a Contracting State, the competent\nauthority of the other Contracting State shall provide information under this article in the form of\ndepositions of witnesses and copies of unedited original documents (including books, papers,\nstatements, records, accounts, or writings), to the same extent such depositions and documents\ncan be obtained under the laws and administrative practices of each Contracting State with\nrespect to its own taxes.\n\n (5) The exchange of information shall be either on a routine basis or on request with\nreference to particular cases. The competent authorities of the Contracting States may agree on\nthe list of information which shall be furnished on a routine basis.", "text_sha256": "a99c9310db0f9d46ab3733f187b6887adb4bb60374b60738b35f12d943e098ab" }, { "article_id": "24", "blocks": [ { "block_id": "p19-143", "end_char": 53564, "extracted_page_slot": 19, "local_end": 76, "local_start": 0, "start_char": 53488, "text_sha256": "51b514e5f7f10a5f8ab7029cd974d4f493f56a338ebd8fab9e4be90fee410619" }, { "block_id": "p19-144", "end_char": 53790, "extracted_page_slot": 19, "local_end": 302, "local_start": 82, "start_char": 53570, "text_sha256": "6ba7abb343e4a6e79d3f3f85e5e2f51b81e0426a63abde3df89d6acfe2080ec1" } ], "end_char": 53790, "heading": "ARTICLE 24", "route": "pairs/pl-us/convention/1974-income-tax-convention/en/articles/24/index.html", "start_char": 53488, "text": "ARTICLE 24\n Diplomatic and Consular Officers\n\n Nothing in this Convention shall affect the fiscal privileges of diplomatic or consular\nofficials of the other Contracting State under the general rules of international law or under the\nprovisions of special agreements.", "text_sha256": "3827d8fbd5468d3810278cf3a2666074829a7228f845e58131a9a9b232677b1e" }, { "article_id": "25", "blocks": [ { "block_id": "p19-145", "end_char": 53905, "extracted_page_slot": 19, "local_end": 69, "local_start": 0, "start_char": 53836, "text_sha256": "a41fed2093d3fb2ede0f4bd52716dbf70fb56227eed6b407588d67773b3e1fdb" }, { "block_id": "p20-146", "end_char": 54294, "extracted_page_slot": 20, "local_end": 458, "local_start": 172, "start_char": 54008, "text_sha256": "ec1c770a9c6b10df26d5ecdc2470a0331436572a7a664edc008be7b205f1e7ba" } ], "end_char": 54294, "heading": "ARTICLE 25", "route": "pairs/pl-us/convention/1974-income-tax-convention/en/articles/25/index.html", "start_char": 53836, "text": "ARTICLE 25\n Entry into Force\n\n This Convention is subject to ratification and shall enter into force 30 days after the date of\n\fexchange of the instruments of ratification, which shall be done at Warsaw. The provisions of the\nConvention shall have effect with respect to income of calendar years or taxable years beginning\n(or in the case of taxes payable at the source, payments made) on or after January 1, 1974.", "text_sha256": "ddee5994576ae5379879f432e8fe72c24b4935bc9c873cbdc941786dc986ea84" }, { "article_id": "26", "blocks": [ { "block_id": "p20-147", "end_char": 54405, "extracted_page_slot": 20, "local_end": 65, "local_start": 0, "start_char": 54340, "text_sha256": "be1cfc458502b57fbf5bfd80763bccfa21143160089f9bd5d27b469c6f9f0109" }, { "block_id": "p20-148", "end_char": 54622, "extracted_page_slot": 20, "local_end": 282, "local_start": 71, "start_char": 54411, "text_sha256": "9180cebd710b665d92b1a99368b914bb46f103ca63721e2f5bce06b72b2277f3" }, { "block_id": "p20-149", "end_char": 54905, "extracted_page_slot": 20, "local_end": 565, "local_start": 288, "start_char": 54628, "text_sha256": "5d17d1b983e477ddc2f63f5394d083a6988b3c85fe5b2146daa871aafec8f7a0" }, { "block_id": "p20-150", 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"extracted_page_slot": 22, "local_end": 5229, "local_start": 5166, "start_char": 59506, "text_sha256": "cc4e10139316cc191e96e56078c94fc7f69d7d3cb6a5215cf1c7a10ad984609b" } ], "end_char": 59728, "heading": "ARTICLE 26", "route": "pairs/pl-us/convention/1974-income-tax-convention/en/articles/26/index.html", "start_char": 54340, "text": "ARTICLE 26\n Termination\n\n (1) This Convention shall remain in force for an indefinite period of time. It may be\nterminated after 5 years from the date of entry into force provided that 6-months prior notice of\ntermination has been given.\n\n (2) In the case of termination the Convention shall cease to have force with regard to income\nof calendar years or taxable years beginning (or in the case of taxes payable at the source,\npayments made) on or after January 1, next following the expiration of the 6-month period.\n\n DONE at Washington this 8th day of October, 1974, in duplicate, in the English and Polish\nlanguages, the two texts having equal authenticity.\n\n For the Government of the For the Government of the\n United States of America: Polish People’s Republic:\n (s) Henry A. Kissinger, (s) Stephan Olszowski\n Secretary of State Minister of Foreign Affairs.\n\n\n NOTES OF EXCHANGE\n\n DEPARTMENT OP STATE,\n Washington, October 8, 1974.\n\nHis Excellency, STEFAN OLSZOWSKI,\nMinister of Foreign Affairs of the Polish People's Republic\n\n EXCELLENCY: I have the honor to refer to the Income Tax Convention between the\nGovernment of the United States and the Government of the Polish People's Republic signed\ntoday in Washington. During the course of negotiations, the question arose as to the effect of the\nConvention upon the income taxes imposed by the states of the United States.\n\n In that connection, I should like to note that the individual states of the United States each\nhave Constitutional authority to impose taxes within certain limitations. In light of this authority,\nthe Government of the United States has not considered it appropriate to enter into income tax\nconventions which restrict or limit state taxes except to prohibit any state from imposing\ndiscriminatory taxes.\n\n A review of the tax laws of the states of the United States indicates that these laws generally\noperate in such a manner that a resident of Poland entitled to a reduced rate of tax or to tax\n\fexemption under the Convention would not be subject to tax by the individual states. This is also\nthe case as concerns Polish enterprises engaged in international traffic of ships or aircraft.\nNevertheless, I should like to assure you that if necessary, the tax authorities of the United States\nwill use their best efforts to secure exemption from any income taxes that may be imposed by\nany of the states of the United States on such shipping or airline enterprises.\n\n Accept, Excellency, the assurances of my highest consideration.\n\n (s) Henry A. Kissinger,\n Secretary of State of the\n United States of America.\n\n [TRANSLATION]\n\n EMBASSY OF THE POLISH PEOPLE'S REPUBLIC,\n Washington, October 8, 1974.\n\nHis Excellency, HENRY A. KISSINGER,\nSecretary of State of the United States of America\n\n EXCELLENCY: I have the honor to acknowledge the receipt of your letter dated October 8,\n1974, which reads as follows:\n\n “EXCELLENCY: I have the honor to refer to the Income Tax Convention between the\nGovernment of the United States and the Government of the Polish People's Republic signed\ntoday in Washington. During the course of negotiations, the question arose as to the effect of the\nConvention upon the income taxes imposed by the states of the United States.\n\n In that connection, I should like to note that the individual states of the United States each\nhave Constitutional authority to impose taxes within certain limitations. In light of this authority,\nthe Government of the United States has not considered it appropriate to enter into income tax\nconventions which restrict or limit state taxes except to prohibit any state from imposing\ndiscriminatory taxes.\n\n A review of the tax laws of the states of the United States indicates that these laws generally\noperate in such a manner that a resident of Poland entitled to a reduced rate of tax or to tax\nexemption under the Convention would not be subject to tax by the individual states. This is also\nthe case as concerns Polish enterprises engaged in international traffic of ships or aircraft.\nNevertheless, I should like to assure you that if necessary, the tax authorities of the United States\nwill use their best efforts to secure exemption from any income taxes that may be imposed by\nany of the states of the United States on such shipping or airline enterprises.\n\n Accept, Excellency, the assurances of my highest consideration.”\n\n I have the honor to acknowledge the receipt of the assurances contained in the above text.\n\fAccept, Excellency, the expression of my highest consideration.\n\n (s) Stefan Olszowski,\n Minister of Foreign Affairs, Polish People’s Republic.", "text_sha256": "d5ee04b4356ac68e1803f87b055343b646d829525c30c0654b93fb7b6ce1b318" } ], "extraction": { "full_text_coverage": { "alignment_claim": "observed native extraction only; no visual, semantic, legal-paragraph or cross-language alignment; blank/image-only page completeness unverified", 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R10 revision created after repaired validator explicitly admitted observed-search-snippet as a known date status; publication remains unknown in observed_dates.", "retrieval_by_this_build": false, "scope": "Inherited registered research search-snippet observation only; not downloaded-document signature verification, publication, legal force, applicability or currentness", "source_page_url": "https://www.irs.gov/businesses/international-businesses/poland-tax-treaty-documents", "status": "observed-search-snippet" }, "date_evidence_by_role": { "applicability_date": null, "entry_into_force_date": null }, "date_role": "instrument-signed-date", "date_status": "observed-search-snippet", "entry_into_force_date": null, "gazette_publication_date": null, "language": "en", "publication_date": null, "publication_date_basis": "Unknown; prior publication_date held observed-search-snippet signature date, not PDF publication", "retrieved_at": "2026-10-14T23:10:01Z", "sha256": "0d75439bafa763a453cbfa38bc4ef1da0f9b9d457983793abb538f811e716852", "signed_date": "1974-10-08", "source_page_url": "https://www.irs.gov/businesses/international-businesses/poland-tax-treaty-documents", "source_recorded_date": "1974-10-08", "status_evidence": "IRS page: The complete texts of the following tax treaty documents are available in Adobe PDF format. 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