Article 22-26

(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 or citizen.

(2)

The competent authority shall endeavor, 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 endeavor 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 the preceding paragraphs.

(5)

In the event that the competent authorities reach such an agreement, taxes shall be imposed on such income in accordance with the agreement. Notwithstanding any procedural rule (including statutes of limitations) applicable under the law of either Contracting State, refund or credit of taxes shall be allowed, as appropriate, by the Contracting States in accordance with such agreement.

(1)

The competent authorities shall exchange such information as is necessary for carrying out the provisions of this Convention or for the prevention of fraud or for the administration of statutory provisions concerning taxes to which this Convention applies, provided the information is of a class that can be obtained under the laws and administrative practices of each Contracting State with respect to its own taxes.

(2)

Any information so exchanged shall be treated as secret, except that such information

(a)

Disclosed to any person concerned with, or

(b)

Made part of a public record with respect to, the assessment, collection, or enforcement of, or litigation with respect to, the taxes to which this Convention applies.

(3)

No information shall be exchanged which would be contrary to public policy.

(4)

If specifically requested by the competent authority of a Contracting State, the competent authority of the other Contracting State shall provide information under this article in the form of depositions of witnesses and copies of unedited original documents (including books, papers, statements, records, accounts, or writings), to the same extent such depositions and documents can be obtained under the laws and administrative practices of each Contracting State with respect to its own taxes.

(5)

The exchange of information shall be either on a routine basis or on request with reference to particular cases. The competent authorities of the Contracting States may agree on the list of information which shall be furnished on a routine basis.

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

This Convention is subject to ratification and shall enter into force 30 days after the date of exchange of the instruments of ratification, which shall be done at Warsaw. The provisions of the Convention shall have effect with respect to income of calendar years or taxable years beginning (or in the case of taxes payable at the source, payments made) on or after January 1, 1974.

(1)

This Convention shall remain in force for an indefinite period of time. It may be terminated after 5 years from the date of entry into force provided that 6-months prior notice of termination has been given.

(2)

In the case of termination the Convention shall cease to have force with regard to income of calendar years or taxable years beginning (or in the case of taxes payable at the source, payments made) on or after January 1, next following the expiration of the 6-month period.

DONE at Washington this 8th day of October, 1974, in duplicate, in the English and Polish languages, the two texts having equal authenticity.

For the Government of the United States of America:

 (s) Henry A. Kissinger,   
         Secretary of State

For the Government of the Polish People's Republic:

 (s) Stephan Olszowski  
         Minister of Foreign Affairs.

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