[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

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                                       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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