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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;

b) the term "Poland" in geographical sense means the territory of the Republic of Poland, including each territory out of its territorial waters in which by the legislation of Poland and according to international law Poland can perform the sovereign rights concerning seabed, its subsoil and their natural resources;

c) the terms "Contracting State" and "other Contracting State" mean, depending on context, Poland or Moldova;

d) the term "person" includes physical person, the legal entity or any other consolidation of persons;

e) the term "company" means any corporate consolidation or any organization considered for tax purposes as corporate consolidation;

f) the terms "company of the Contracting State" and "company of other Contracting State" mean respectively the company which is resident of the Contracting State and the company which is resident of other Contracting State;

g) the term "international delivery" means any transportation sea, river or the aircraft, the road vehicle operated by the company of the Contracting State except cases when sea, river or the aircraft, the road vehicle is operated only between Items in other Contracting State;

h) the term means "competent authority", concerning Moldova – the Ministry of Finance or its authorized body, and concerning Poland – the Minister of Finance of Poland or his plenipotentiary.

2. In case of application of this Convention by the Contracting State any term which is not determined in the Convention has that significance which is attached by the legislation of this Contracting State concerning taxes to which the Convention extends if other does not follow from context.

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