ARTICLE 21
Elimination of double taxation

1.         Where a person being a resident of a Contracting State derives income from the other Contracting State and that income, in accordance with the provisions of this Convention, shall be taxable only in that other Contracting State, or may be taxed in that other Contracting State, the first-mentioned State shall, subject to the provision of paragraph 2, exempt such income from tax but may, in calculating tax on the remaining income of that person, apply the rate of tax which would have been applicable if the exempted income had not been so exempted.

2.         Where a person being a resident of a Contracting State derives income from the other Contracting State and that income, in accordance with the provisions of Article 10 may be taxed in that other Contracting State, the first-mentioned State shall allow as a deduction from the tax on the income of that person an amount equal to the tax paid in that other Contracting State.  Such deduction shall not, however, exceed that part of the tax, as computed before the deduction is given, which is appropriate to the income derived from that other Contracting State.

ARTICLE 22
Non-discrimination

1.         The nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstance are or may be subjected.

2.         The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities.

3.         Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of that first-mentioned State are or may be subjected.

4.         Nothing contained in this Article shall be construed as obliging either Contracting State to grant to individuals not resident in that State any of the personal allowances, reliefs and reductions for tax purposes which are granted to individuals so resident.

5.         The taxes on income and capital and payments from profits to the budget (Wplaty z Zysku) which under Polish law are chargable on Polish socialised enterprises   (Jednostki Gospodarki Uspolecznionej) shall be chargable only on such enterprises and shall not be treated as “taxation” for the purposes of this Article.

6.         In this Article the term “taxation” means taxes of every kind and description.

ARTICLE 23
Mutual agreement procedure

1.         Where a resident of a Contracting State considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with this Convention, he may, notwithstanding the remedies provided by the national laws of those States, present his case to the competent authority of the Contracting State of which he is a resident.

2.         The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at an appropriate solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation not in accordance with the Convention.

3.         The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention.  They may also consult together for the elimination of double taxation in cases not provided for in the Convention.

4.         The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of preceding paragraphs.  When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a commission consisting of representatives of the competent authorities of the Contracting States.

ARTICLE 24
Exchange of information

1.         The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Convention and of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this Convention.  Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention.

2.         In no case shall the provisions of paragraph 1 be construed so as to impose on one of the Contracting States the obligation:

            a)         to carry out administrative measures at variance with the

                         laws or the administrative practices of that or of the other

                         Contracting State;

            b)         to supply particulars which are not obtainable under the laws

                         or in the normal course of the administration of that or of the

                         other Contracting State;

            c)         to supply information which would disclose any trade,

                         business, industrial, commercial or professional secret or

                         trade process, or information, the disclosure of which would

                         be contrary to public policy (ordre public).

ARTICLE 25
Diplomatic and consular privileges

             Nothing in this Convention shall affect the fiscal privileges of diplomatic or consular officials under the general rules of international law or under the provisions of special agreements.

ARTICLE 26
Entry into force

1.         This Convention is subjected to ratification and the instruments of ratification shall be exchanged at Warsaw.

2.         This Convention shall enter into force upon the exchange of the instruments of ratification and shall have effect for the income of the calendar years or accounting periods beginning on/or after the first day of January of the calendar year in which the instruments of ratification are exchanged.

ARTICLE 27
Termination

             This Convention shall remain in force indefinitely but either of the Contracting States may terminate the Convention, through diplomatic channels, by giving to the other Contracting State, notice of termination not later than the 30th June of any calendar year from the fifth year from the year in which the Convention entered into force.  In such event, the Convention shall cease to have effect for the income of the calendar years or accounting periods beginning on/or after the first day of January of the calendar year following that in which the notice is given.

             IN WITNESS WHEREOF the undersigned duly authorised thereto by their respective Governments have signed this Convention.

             Done in duplicate at BANGKOK,, this eighth day of December of the year 1978, in two originals, each in the Polish, Thai and English languages, all text being equally authentic, except in the case of doubt when the English text shall prevail.

Page 12 345

Article : [ 1 ][ 2 ][ 3 ][ 4 ][ 5 ] [ 6 ][ 7 ][ 8 ][ 9 ][ 10 ][ 11 ][ 12 ][ 13 ][ 14 ][ 15 ][ 16 ][ 17 ][ 18 ][ 19 ][ 20 ][ 21 ][ 22 ][ 23 ][ 24 ][ 25 ][ 26 ][ 27 ]