    [Senate Treaty Document 113-5]
    [From the U.S. Government Publishing Office]

    113th Congress  }                                      {   Treaty Doc.
    2d Session    }            SENATE                    {         113-5                                                                               _______________________________________________________________________

                CONVENTION ON TAXES WITH THE REPUBLIC OF POLAND

                                   __________

                                    MESSAGE

                                      from

                         THEPRESIDENTOFTHEUNITEDSTATES

                                  transmitting

    THE CONVENTION BETWEEN THE UNITED STATES OF AMERICA AND THE REPUBLIC OF
       POLAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF
    FISCAL EVASION WITH RESPECT TO TAXES ON INCOME, SIGNED ON FEBRUARY 13,
                                2013, AT WARSAW

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     May 20, 2014.--Treaty was read the first time, and together with the
    accompanying papers, referred to the Committee on Foreign Relations and
                ordered to be printed for the use of the Senate
                             LETTER OF TRANSMITTAL

                                  ----------

                                         The White House, May 20, 2014.
    To the Senate of the United States:
        I transmit herewith, for the advice and consent of the
    Senate to its ratification, the Convention between the United
    States of America and the Republic of Poland for the Avoidance
    of Double Taxation and the Prevention of Fiscal Evasion with
    Respect to Taxes on Income, signed on February 13, 2013, at
    Warsaw (the ``proposed Convention''). I also transmit for the
    information of the Senate the report of the Department of
    State, which includes an overview of the proposed Convention.
        The proposed Convention replaces the existing Convention,
    signed in 1974, and was negotiated to bring United States-
    Poland tax treaty relations into closer conformity with current
    U.S. tax treaty policies. For example, the proposed Convention
    contains provisions designed to address ``treaty shopping,''
    which is the inappropriate use of a tax treaty by residents of
    a third country, that the existing Convention does not.
    Concluding the proposed Convention with Poland has been a top
    priority for the tax treaty program at the Department of the
    Treasury.
        I recommend that the Senate give early and favorable
    consideration to the proposed Convention and give its advice
    and consent to its ratification.

                                                          Barack Obama.
                              LETTER OF SUBMITTAL

                                  ----------

                                           Department of State,
                                          Washington, February 5, 2014.
    The President,
    The White House.
        The President: I have the honor to submit to you, with a
    view to its transmission to the Senate for advice and consent
    to ratification, the Convention between the United States of
    America and the Republic of Poland for the Avoidance of Double
    Taxation and the Prevention of Fiscal Evasion with Respect to
    Taxes on Income (the ``proposed Convention''), signed on
    February 13, 2013, at Warsaw. The proposed Convention was
    negotiated to bring U.S.-Poland tax treaty relations into
    closer conformity with current U.S. tax treaty policies. For
    example, the proposed Convention contains provisions designed
    to address ``treaty shopping,'' which is the inappropriate use
    of a tax treaty by residents of a third country. The existing
    Convention with Poland, signed in 1974, does not contain treaty
    shopping protections and, as a result, is susceptible to abuse
    by third-country investors. For this reason, concluding the
    proposed Convention that would replace the existing Convention
    has been a top priority for the Treasury Department's tax
    treaty program. An overview of key provisions of the proposed
    Convention is enclosed with this report.
        The proposed Convention is self-executing. The Department
    of the Treasury and the Department of State cooperated in the
    negotiation of the proposed Convention, and the Department of
    the Treasury joins the Department of State in recommending that
    the proposed Convention be transmitted to the Senate as soon as
    possible for its advice and consent to ratification.
                Respectfully submitted,
                                                         John F. Kerry.
        Enclosures: As stated.

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