THE CONVENTION BETWEEN THE REPUBLIC OF MOLDOVA AND THE REPUBLIC OF POLAND

of November 15, 1994

About avoidance of double taxation of the income and property and prevention of tax avoidance

Republic of Moldova and Republic of Poland

- wishing to sign the Convention on avoidance of double taxation of the income and property and prevention of tax avoidance, and

- confirming aspiration to development and deepening of the mutual economic relations,

agreed as follows:

Article 1. Persons to whom the Convention is applied

This Convention will be applied to persons who are residents of one or both Contracting States.

Article 2. Taxes to which the Convention extends

1. This Convention is applied to the taxes on the income and on property levied on behalf of the Contracting State or its political and administrative division, or local authorities irrespective of method of their collection.

2. All taxes levied from total of income and property value or on income elements, including the non-personal taxes and tax on the total amount of the salary and the salary paid by the company are considered as taxes on the income and on property.

3. Taxes to which this Convention extends in particular are:

a) in Moldova:

- income tax (income) of the companies;

- the income tax from physical persons;

- property tax;

(further "the Moldavian tax");

b) in Poland:

- the income tax from legal entities;

- the income tax from physical persons; (further "the Polish tax").

4. This Convention is also applied to any to taxes identical or similar in essence which are levied by one of Contracting States after signature date of this Convention in addition to or instead of the existing taxes of this Contracting State. Competent authorities of Contracting States will notify each other on any essential changes which will be made in their legislations concerning the taxation.

Article 3. General determinations

1. For the purposes of this Convention if other does not follow from context:

a) the term "Moldova" in geographical sense means the territory of the Republic of Moldova;

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