Letter of Transmittal

                            THE WHITE HOUSE, January 23, 1975.

To the Senate of the United States:

I transmit herewith, for Senate advise and consent to ratification, the Convention between the Government of the United States of America and the Government of the Polish People's Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Income as well as a related exchange of notes.

I also transmit for the information of the Senate, the report of the Department of State with respect to this Convention.

The Convention was signed on October 8, 1974, during the visit to Washington of Polish First Secretary Edward Gierek and is the first income tax convention between the two countries. The Convention is similar to other income tax conventions recently concluded by this Government and it is expected to encourage and support the growing interest in bilateral trade and investment between the two countries. It provides rules of tax jurisdiction, reduces or eliminates tax liability in certain cases, ensures nondiscriminatory tax treatment and provides for administrative cooperation.

I recommend that the Senate give this Convention and related exchange of notes early and favorable consideration and give its advice and consent to ratification.

                                              GERALD R. FORD.

CONSIDERING THAT:

The Convention between the United States of America and the Polish People's Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and a related exchange of notes were signed at Washington on October 8, 1974, the texts of which Convention and related notes, are hereto annexed;

The Senate of the United States of America by its resolution of November 18, 1975, two-thirds of the Senators present concurring therein, gave its advice and consent to ratification of the Convention and related notes;

The Convention and related notes were ratified by the President of the United States of America on December 15, 1975, in pursuance of the advice and consent of the Senate, and was duly ratified on the part of the Polish People's Republic on June 10, 1976;

It is provided in Article 25 of the Convention that the Convention shall enter into force thirty days after the date of exchange of instruments of ratification, with effectiveness from January 1, 1974, with respect to income;

The instruments of ratification of the Convention were exchanged at Warsaw on June 22, 1976; and accordingly the Convention and related notes, enter into force on July 22, 1976, with effectiveness from January 1, 1974, with respect to income;

NOW, THEREFORE, I, Gerald R. Ford, President of the United States of America, proclaim and make public the Convention and related notes, to the end that they shall be observed and fulfilled with good faith on and after July 22, 1976, by the United States of America and by the citizens of the United States of America and all other persons subject to the jurisdiction thereof.

IN TESTIMONY WHEREOF, I have signed this proclamation and caused the Seal of the United States of America to be affixed.

DONE at the city of Washington this twenty-third day of July in the year of our Lord one thousand nine hundred seventy-six and of the Independence of the United States of America the two hundred first.

   By the President:   
                                                 GERALD R. FORD

      Henry A. Kissinger  
            Secretary of State

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