The Taipei Economic and Cultural Office in Warsaw and the Warsaw
Trade Office in Taipei, desiring to promote their mutual
economic relations through the conclusion of an Agreement for
the avoidance of double taxation and the prevention of fiscal
evasion with respect to taxes on income,

have agreed as follows:

ARTICLE 1
PERSONS COVERED
This Agreement shall apply to persons who are residents of one
or both of the territories.

ARTICLE 2
TAXES COVERED
1. This Agreement shall apply to taxes on income imposed in
either of territories irrespective of the manner in which
they are levied.
2. There shall be regarded as taxes on income all taxes imposed
on total income or on elements of income, including taxes on
gains from the alienation of movable or immovable property,
taxes on the total amounts of wages or salaries paid by
enterprises as well as taxes on capital appreciation.
3. The existing taxes to which this Agreement shall apply are in
particular:
a) in the territory in which the taxation law administered by
the Polish Ministry of Finance is applied:
(i) the personal income tax, and
(ii) the corporate income tax;
b) in the territory in which the taxation law administered by
the Ministry of Finance, Taiwan is applied:
(i) the profit-seeking enterprise income tax,
(ii) the individual consolidated income tax, and
(iii) the income basic tax.
4. This Agreement shall apply also to any identical or
substantially similar taxes that are imposed after the date
of signature of this Agreement in addition to, or in place
of, the existing taxes. The competent authorities of the
territories shall notify each other of any significant
changes that have been made in the taxation laws of the
respective territories.

ARTICLE 3
GENERAL DEFINITIONS
1. For the purposes of this Agreement, unless the context
otherwise requires:
a) the term "territory" means the territory referred to in
paragraph 3 a) of Article 2 or in paragraph 3 b) of Article 2
of this Agreement, as the case requires, and "other
territory" and "territories" shall be construed accordingly;
b) the term “ person ” includes an individual, a company and
any other body of persons;
c) the term “ company ” means any body corporate or any entity
which is treated as a body corporate for tax purposes;
d) the terms “ enterprise of a territory ” and “ enterprise
of the other territory ” mean respectively an enterprise
carried on by a resident of a territory and an enterprise
carried on by a resident of the other territory;
e) the term "international traffic" means any transport by a
ship or aircraft operated by an enterprise of a territory,
except when the ship or aircraft is operated solely between
places in the other territory;
f) the term “competent authority” means:
(i) in the case of the territory in which the taxation law
administered by the Polish Ministry of Finance - the
Minister of Finance or his authorized representatives, and
(ii) in the case of the territory in which the taxation law
administered by the Ministry of Finance, Taiwan is applied,
the Minister of Finance or his authorized representatives.
2. As regards the application of this Agreement at any time by a
territory, any term not defined therein shall, unless the
context otherwise requires, have the meaning that it has at
that time under the laws of that territory for the purposes
of the taxes to which this Agreement applies, any meaning
under the applicable tax laws of that territory prevailing
over a meaning given to the term under other laws of that
territory.

ARTICLE 4
RESIDENT
1. For the purposes of this Agreement, the term “ resident of a
territory ” means any person who, under the laws of that
territory, is liable to tax therein by reason of his
domicile, residence, place of management, place of
incorporation or any other criterion of a similar nature, and
also includes territories referred to in paragraphs 3 a) and
b) of Article 2 and any political subdivision or local
authority thereof.
2. A person is not a resident of a territory for the purposes of
this Agreement if that person is liable to tax in that
territory in respect only of income from sources in that
territory. However, this provision shall not apply to
individuals who are residents of the territory referred to in
paragraph 3 b) of Article 2, as long as resident individuals
are liable to tax only in respect of income from sources in
that territory.
3. Where by reason of the provisions of paragraphs 1 and 2 an
individual is a resident of both territories, then his status
shall be determined as follows:
a) he shall be deemed to be a resident only of the territory in
which he has a permanent home available to him; if he has a
permanent home available to him in both territories, he shall
be deemed to be a resident only of the territory with which
his personal and economic relations are closer (centre of
vital interests);
b) if the territory in which he has his centre of vital
interests cannot be determined, or if he has not a permanent
home available to him in either territory, he shall be deemed
to be a resident only of the territory in which he has an
habitual abode;
c) if he has an habitual abode in both territories or in neither
of them, the competent authorities of the territories shall
settle the question by mutual agreement.
4. Where by reason of the provisions of paragraphs 1 and 2, a
person other than an individual is a resident of both
territories, the competent authorities of the territories
shall endeavour to determine by mutual agreement the
territory of which such person shall be deemed to be a
resident for the purposes of the Agreement, having regard to
its place of effective management.

ARTICLE 5
PERMANENT ESTABLISHMENT
1. For the purposes of this Agreement, the term “ permanent
establishment ” means a fixed place of business through
which the business of an enterprise is wholly or partly
carried on.
2. The term “permanent establishment” includes especially:
a) a place of management;
b) a branch;
c) an office;
d) a factory;
e) a workshop;
f) a mine, an oil or gas well, a quarry or any other place of
extraction of natural resources.
3. A building site, construction or installation project
constitutes a permanent establishment only if it lasts more
than twelve months.
4. Notwithstanding the preceding provisions of this Article, the
term “ permanent establishment ” shall be deemed not to
include:
a) the use of facilities solely for the purpose of storage,
display or delivery of goods or merchandise belonging to the
enterprise;
b) the maintenance of a stock of goods or merchandise belonging
to the enterprise solely for the purpose of storage, display
or delivery;
c) the maintenance of a stock of goods or merchandise belonging
to the enterprise solely for the purpose of processing by
another enterprise;
d) the maintenance of a fixed place of business solely for the
purpose of purchasing goods or merchandise or of collecting
information, for the enterprise;
e) the maintenance of a fixed place of business solely for the
purpose of carrying on, for the enterprise, any other
activity of a preparatory or auxiliary character;
f) the maintenance of a fixed place of business solely for any
combination of activities mentioned in sub-paragraphs a) to
e) of this paragraph, provided that the overall activity of
the fixed place of business resulting from this combination
is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a
person – other than an agent of an independent status to
whom paragraph 6 applies – is acting on behalf of an
enterprise and has, and habitually exercises, in a territory
an authority to conclude contracts on behalf of the
enterprise, that enterprise shall be deemed to have a
permanent establishment in that territory in respect of any
activities which that person undertakes for the enterprise,
unless the activities of such person are limited to those
mentioned in paragraph 4 which, if exercised through a fixed
place of business, would not make this fixed place of
business a permanent establishment under the provisions of
that paragraph.
6. An enterprise shall not be deemed to have a permanent
establishment in a territory merely because it carries on
business in that territory through a broker, general
commission agent or any other agent of an independent status,
provided that such persons are acting in the ordinary course
of their business.
7. The fact that a company which is a resident of a territory
controls or is controlled by a company which is a resident of
the other territory, or which carries on business in that
other territory (whether through a permanent establishment or
otherwise), shall not of itself constitute either company a
permanent establishment of the other.

ARTICLE 6
INCOME FROM IMMOVABLE PROPERTY
1. Income derived by a resident of a territory from immovable
property (including income from agriculture or forestry)
situated in the other territory may be taxed in that other
territory.
2. The term “ immovable property ” shall have the meaning
which it has under the law of the territory in which the
property in question is situated. The term shall in any case
include property accessory to immovable property, livestock
and equipment used in agriculture and forestry, rights to
which the provisions of general law respecting landed
property apply, usufruct of immovable property and rights to
variable or fixed payments as consideration for the working
of, or the right to work, mineral deposits, sources and other
natural resources; ships and aircraft shall not be regarded
as immovable property.
3. The provisions of paragraph 1 shall apply to income derived
from the direct use, letting, or use in any other form of
immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the
income from immovable property of an enterprise and to income
from immovable property used for the performance of
independent personal services.

ARTICLE 7
BUSINESS PROFITS
1. The profits of an enterprise of a territory shall be taxable
only in that territory unless the enterprise carries on
business in the other territory through a permanent
establishment situated therein. If the enterprise carries on
business as aforesaid, the profits of the enterprise may be
taxed in the other territory but only so much of them as is
attributable to that permanent establishment.
2. Subject to the provisions of paragraph 3, where an enterprise
of a territory carries on business in the other territory
through a permanent establishment situated therein, there
shall in each territory be attributed to that permanent
establishment the profits which it might be expected to make
if it were a distinct and separate enterprise engaged in the
same or similar activities under the same or similar
conditions and dealing wholly independently with the
enterprise of which it is a permanent establishment.
3. In determining the profits of a permanent establishment,
there shall be allowed as deductions expenses which are
incurred for the purposes of the permanent establishment,
including executive and general administrative expenses so
incurred, whether in the territory in which the permanent
establishment is situated or elsewhere.
4. Insofar as it has been customary in a territory to determine
the profits to be attributed to a permanent establishment on
the basis of an apportionment of the total profits of the
enterprise to its various parts, nothing in paragraph 2 shall
preclude that territory from determining the profits to be
taxed by such an apportionment as may be customary; the
method of apportionment adopted shall, however, be such that
the result shall be in accordance with the principles
contained in this Article.
5. No profits shall be attributed to a permanent establishment
by reason of the mere purchase by that permanent
establishment of goods or merchandise for the enterprise.
6. For the purposes of the preceding paragraphs, the profits to
be attributed to the permanent establishment shall be
determined by the same method year by year unless there is
good and sufficient reason to the contrary.
7. Where profits include items of income which are dealt with
separately in other Articles of this Agreement, then the
provisions of those Articles shall not be affected by the
provisions of this Article.

ARTICLE 8
SHIPPING AND AIR TRANSPORT
1. Profits of an enterprise of a territory from the operation of
ships or aircraft in international traffic shall be taxable
only in that territory.
2. For the purposes of this Article, and notwithstanding the
provisions of Article 12, profits from the operation of ships
or aircraft in international traffic shall include:
a) profits from the rental on a full (time or voyage) basis or a
bareboat basis of ships, boats or aircraft, and
b) profits from the use, maintenance or rental of containers
(including trailers and related equipment for the transport
of containers) used for the transport of goods or
merchandise,
where such rental or such use, maintenance or rental, as the
case may be, is incidental to the operation of ships or
aircraft in international traffic.
3. The provisions of paragraphs 1 and 2 shall also apply to
profits from the participation in a pool, a joint business or
an international operating agency, but only to so much of the
profits so derived as is attributable to the participant in
proportion to its share in the joint operation.

ARTICLE 9
ASSOCIATED ENTERPRISES
1. Where:
a) an enterprise of a territory participates directly or
indirectly in the management, control or capital of an
enterprise of the other territory, or
b) the same persons participate directly or indirectly in the
management, control or capital of an enterprise of a
territory and an enterprise of the other territory,
and in either case conditions are made or imposed between the
two enterprises in their commercial or financial relations
which differ from those which would be made between
independent enterprises, then any profits which would, but
for those conditions, have accrued to one of the enterprises,
but, by reason of those conditions, have not so accrued, may
be included in the profits of that enterprise and taxed
accordingly.
2. Where a territory includes in the profits of an enterprise of
that territory, and taxes accordingly, profits on which an
enterprise of the other territory has been charged to tax in
that other territory, and the other territory agrees that the
profits so included are profits that would have accrued to
the enterprise of the first-mentioned territory if the
conditions made between the two enterprises had been those
that would have been made between independent enterprises,
then that other territory shall make an appropriate
adjustment to the amount of the tax charged therein on those
profits. In determining such adjustment, due regard shall be
had to the other provisions of this Agreement and the
competent authorities of both territories shall if necessary
consult each other.

ARTICLE 10
DIVIDENDS
1. Dividends paid by a company which is a resident of a
territory to a resident of the other territory may be taxed
in that other territory.
2. However, such dividends may also be taxed in the territory of
which the company paying the dividends is a resident and
according to the laws of that territory, but if the
beneficial owner of the dividends is a resident of the other
territory, the tax so charged shall not exceed 10 per cent of
the gross amount of the dividends.
This paragraph shall not affect the taxation of the company
in respect of the profits out of which the dividends are
paid.
3. The term “ dividends ” as used in this Article means income
from shares or other rights, not being debt-claims,
participating in profits, as well as income from other
corporate rights which is subjected to the same taxation
treatment as income from shares by the laws of the territory
of which the company making the distribution is a resident.
4. The provisions of paragraphs 1 and 2 shall not apply if the
beneficial owner of the dividends, being a resident of a
territory, carries on business in the other territory of
which the company paying the dividends is a resident through
a permanent establishment situated therein or performs in
that other territory independent personal services from a
fixed base situated therein and the holding in respect of
which the dividends are paid is effectively connected with
such permanent establishment or fixed base. In such case the
provisions of Article 7 or Article 14, as the case may be,
shall apply.
5. Where a company which is a resident of a territory derives
profits or income from the other territory, that other
territory may not impose any tax on the dividends paid by the
company, except insofar as such dividends are paid to a
resident of that other territory or insofar as the holding in
respect of which the dividends are paid is effectively
connected with a permanent establishment or a fixed base
situated in that other territory, nor subject the company's
undistributed profits to a tax on undistributed profits, even
if the dividends paid or the undistributed profits consist
wholly or partly of profits or income arising in that other
territory.

ARTICLE 11
INTEREST
1. Interest arising in a territory and paid to a resident of the
other territory may be taxed in that other territory.
2. However, such interest may also be taxed in the territory in
which it arises and according to the laws of that territory,
but if the beneficial owner of the interest is a resident of
the other territory, the tax so charged shall not exceed 10
per cent of the gross amount of the interest.
3. Notwithstanding the provisions of paragraphs 1 and 2,
interest arising in a territory shall be exempt from tax in
that territory if it is paid:
a) to the other territory, a political subdivision or local
authority or the Central Bank thereof or any financial
institution wholly owned or controlled by the other
territory; or
b) in respect of a loan granted, guaranteed or insured or a
credit extended, guaranteed or insured by an approved
Export-Import Bank of the other territory which aims at
promoting export.
4. The term “ interest ” as used in this Article means income
from debt-claims of every kind, whether or not secured by
mortgage and whether or not carrying a right to participate
in the debtor's profits, and in particular, income from
government securities and income from bonds or debentures,
including premiums and prizes attaching to such securities,
bonds or debentures. However, the term “ interest ” shall
not include for the purpose of this Article penalty charges
for late payment and any item which is treated as a dividend
under the provisions of Article 10.
5. The provisions of paragraphs 1, 2 and 3 shall not apply if
the beneficial owner of the interest, being a resident of a
territory, carries on business in the other territory in
which the interest arises, through a permanent establishment
situated therein, or performs in that other territory
independent personal services from a fixed base situated
therein, and the debt-claim in respect of which the interest
is paid is effectively connected with such permanent
establishment or fixed base. In such case the provisions of
Article 7 or Article 14, as the case may be, shall apply.
6. Interest shall be deemed to arise in a territory when the
payer is a resident of that territory. Where, however, the
person paying the interest, whether he is a resident of a
territory or not, has in a territory a permanent
establishment or fixed base in connection with which the
indebtedness on which the interest is paid was incurred, and
such interest is borne by such permanent establishment or
fixed base, then such interest shall be deemed to arise in
the territory in which the permanent establishment or fixed
base is situated.
7. Where, by reason of a special relationship between the payer
and the beneficial owner or between both of them and some
other person, the amount of the interest, having regard to
the debt-claim for which it is paid, exceeds the amount which
would have been agreed upon by the payer and the beneficial
owner in the absence of such relationship, the provisions of
this Article shall apply only to the last-mentioned amount.
In such case, the excess part of the payments shall remain
taxable according to the laws of each territory, due regard
being had to the other provisions of this Agreement.

ARTICLE 12
ROYALTIES
1. Royalties arising in a territory and paid to a resident of
the other territory may be taxed in that other territory.
2. However, such royalties may also be taxed in the territory in
which they arise and according to the laws in force of that
territory, but if the beneficial owner of the royalties is a
resident of the other territory, the tax so charged shall not
exceed:
a) 3 per cent of the gross amount of the royalties paid as a
consideration for the use of, or the right to use,
industrial, commercial, or scientific equipment, and
b) 10 per cent of the gross amount of the royalties in all other
cases.
3. The term “ royalties ” as used in this Article means
payments of any kind received as a consideration for the use
of, or the right to use, any copyright including copyright of
literary, artistic or scientific work (including
cinematograph films and films or tapes for television or
radio broadcasting), any patent, trademark, design or model,
plan, secret formula or process, or for the use of, or the
right to use any industrial, commercial, or scientific
equipment or for information concerning industrial,
commercial or scientific experience (know-how).
4. The provisions of paragraphs 1 and 2 shall not apply if the
beneficial owner of the royalties, being a resident of a
territory, carries on business in the other territory in
which the royalties arise, through a permanent establishment
situated therein, or performs in that other territory
independent personal services from a fixed base situated
therein, and the right or property in respect of which the
royalties are paid is effectively connected with such
permanent establishment or fixed base. In such case the
provisions of Article 7 or Article 14, as the case may be,
shall apply.
5. Royalties shall be deemed to arise in a territory when the
payer is a resident of that territory. Where, however, the
person paying the royalties, whether he is a resident of a
territory or not, has in a territory a permanent
establishment or a fixed base in connection with which the
liability to pay the royalties was incurred, and such
royalties are borne by such permanent establishment or fixed
base, then such royalties shall be deemed to arise in the
territory in which the permanent establishment or fixed base
is situated.
6. Where, by reason of a special relationship between the payer
and the beneficial owner or between both of them and some
other person, the amount of the royalties, having regard to
the use, right or information for which they are paid,
exceeds the amount which would have been agreed upon by the
payer and the beneficial owner in the absence of such
relationship, the provisions of this Article shall apply only
to the last-mentioned amount. In such case, the excess part
of the payments shall remain taxable according to the laws of
each territory, due regard being had to the other provisions
of this Agreement.

ARTICLE 13
CAPITAL GAINS
1. Gains derived by a resident of a territory from the
alienation of immovable property referred to in paragraph 2
of Article 6 and situated in the other territory may be taxed
in that other territory.
2. Gains from the alienation of movable property forming part of
the business property of a permanent establishment which an
enterprise of a territory has in the other territory, or of
movable property pertaining to a fixed base available to a
resident of a territory in the other territory for the
purposes of performing independent personal services,
including such gains from the alienation of such a permanent
establishment (alone or with the whole enterprise), or of
such fixed base, may be taxed in that other territory.
3. Gains derived by an enterprise of a territory from the
alienation of ships or aircraft operated in international
traffic or movable property pertaining to the operation of
such ships or aircraft, shall be taxable only in that
territory.
4. Gains derived by a resident of a territory from the
alienation of shares deriving more than 50 per cent of their
value directly or indirectly from immovable property situated
in the other territory may be taxed in that other territory.
5. Gains from the alienation of any property other than that
referred to in paragraphs 1, 2, 3 and 4 shall be taxable only
in the territory of which the alienator is a resident.

ARTICLE 14
INDEPENDENT PERSONAL SERVICES
1. Income derived by a resident of a territory in respect of
professional services or other independent activities of an
independent character shall be taxable only in that territory
except in the following circumstances, when such income may
also be taxed in the other territory:
a) if he has a fixed base regularly available to him in the
other territory for the purpose of performing his activities;
in that case, only so much of the income as is attributable
to that fixed base may be taxed in that territory; or
b) if his stay in the other territory is for a period or periods
amounting to or exceeding in the aggregate 183 days in any
twelve-month period commencing or ending in the calendar year
concerned; in that case, only so much of the income as is
derived from his activities performed in the other territory
may be taxed in that territory.
2. The term "professional services" includes especially
independent scientific, literary, artistic, educational or
teaching activities as well as the independent activities of
physicians, lawyers, engineers, architects, dentists and
accountants.

ARTICLE 15
INCOME FROM EMPLOYMENT
1. Subject to the provisions of Articles 16, 18 and 19,
salaries, wages and other similar remuneration derived by a
resident of a territory in respect of an employment shall be
taxable only in that territory unless the employment is
exercised in the other territory. If the employment is so
exercised, such remuneration as is derived therefrom may be
taxed in that other territory.
2. Notwithstanding the provisions of paragraph 1, salaries,
wages and other similar remuneration derived by a resident of
a territory in respect of an employment exercised in the
other territory shall be taxable only in the first-mentioned
territory if:
a) the recipient is present in the other territory for a period
or periods not exceeding in the aggregate 183 days in any
twelve-month period commencing or ending in the fiscal year
concerned, and
b) the remuneration is paid by, or on behalf of, an employer who
is not a resident of the other territory, and
c) the remuneration is not borne by a permanent establishment or
a fixed base which the employer has in the other territory.
3. Notwithstanding the preceding provisions of this Article,
remuneration derived in respect of an employment exercised
aboard a ship or aircraft operated in international traffic,
may be taxed in the territory of which the enterprise is a
resident.

ARTICLE 16
DIRECTORS' FEES
Directors' fees and other similar payments derived by a resident
of a territory in the capacity as a member of the board of
directors or of the supervisory board or of any other similar
organ of a company which is a resident of the other territory
may be taxed in that other territory.

ARTICLE 17
ARTISTES AND SPORTSMEN
1. Notwithstanding the provisions of Articles 14 and 15, income
derived by a resident of a territory as an entertainer, such
as a theatre, motion picture, radio or television artiste, or
a musician, or as a sportsman, from his personal activities
as such exercised in the other territory, may be taxed in
that other territory.
2. Where income in respect of personal activities exercised by
an entertainer or a sportsman in his capacity as such accrues
not to the entertainer or sportsman himself but to another
person, that income may, notwithstanding the provisions of
Articles 7, 14 and 15, be taxed in the territory in which the
activities of the entertainer or sportsman are exercised.
3. The provisions of paragraphs 1 and 2 shall not apply to
income derived from activities exercised in a territory by an
entertainer or a sportsman if the visit to that territory is
at least in 50 per cent supported by public funds of one or
both of the territories and any political subdivision or
local authority thereof. In such case, the income is taxable
only in the territory of which the entertainer or sportsman
is a resident.

ARTICLE 18
PENSIONS AND SOCIAL SECURITY PAYMENTS
1. Subject to the provisions of paragraph 2 of Article 19,
pensions and other similar remuneration paid to a resident of
a territory in consideration of past employment shall be
taxable only in that territory.
2. Notwithstanding the provisions of paragraph 1, pensions paid
and other payments made under a public scheme which is part
of the social security system of a territory or a political
subdivision or a local authority thereof shall be taxable
only in that territory.

ARTICLE 19
GOVERNMENT SERVICE
1. a) Salaries, wages and other similar remuneration paid by a
territory or a political subdivision or a local authority
thereof to an individual in respect of services rendered to
that territory or subdivision or authority shall be taxable
only in that territory, subject to sub-paragraph b) of this
paragraph.
b) However, such salaries, wages and other similar remuneration
shall be taxable only in the other territory if the services
are rendered in that territory and the individual is a
resident of that territory who:
(i) is a national of that territory; or
(ii) did not become a resident of that territory solely for the
purpose of rendering the services.
2. a) Notwithstanding the provisions of paragraph 1, pensions
and other similar remuneration paid by, or out of funds
created by, a territory or a political subdivision or a
local authority thereof to an individual in respect of
services rendered to that territory or subdivision or
authority shall be taxable only in that territory.
b) However, such pensions and other similar remuneration
shall be taxable only in the other territory if the
individual is a resident of, and a national of that
territory.
3. The provisions of Articles 15, 16, 17 and 18, shall apply to
salaries, wages, pensions and other similar remuneration in
respect of services rendered in connection with a business
carried on by a territory or a political subdivision or a
local authority thereof.

ARTICLE 20
STUDENTS
Payments which a student, pupil or an apprentice who is or was
immediately before visiting a territory a resident of the other
territory and who is present in the first-mentioned territory
solely for the purpose of his education or training receives for
the purpose of his maintenance, education or training shall not
be taxed in that first-mentioned territory, provided that such
payments arise from sources outside that territory.

ARTICLE 21
OTHER INCOME
1. Items of income of a resident of a territory, wherever
arising, not dealt with in the foregoing Articles shall be
taxable only in that territory.
2. The provisions of paragraph 1 shall not apply to income,
other than income from immovable property as defined in
paragraph 2 of Article 6, if the recipient of such income,
being a resident of a territory, carries on business in the
other territory through a permanent establishment situated
therein, or performs in that other territory independent
personal services from a fixed base situated therein, and the
right or property in respect of which the income is paid is
effectively connected with such permanent establishment or
fixed base. In such case the provisions of Article 7 or 14,
as the case may be, shall apply.
3. Notwithstanding the provisions of paragraphs 1 and 2, items
of income of a resident of a territory not dealt with in the
foregoing Articles of this Agreement and arising in the other
territory may also be taxed in that other territory.

ARTICLE 22
ELIMINATION OF DOUBLE TAXATION
1. Subject to the provisions of the law of the territory
referred to in paragraph 3 a) of Article 2, double taxation
shall be avoided as follows:
a) where a resident of the territory referred to in paragraph 3
a) of Article 2, derives income which, in accordance with the
provisions of this Agreement may be taxed in the territory
referred to in paragraph 3 b) of Article 2, the
first-mentioned territory shall allow as a deduction from the
tax on the income of that resident, an amount equal to the
income tax paid in the last-mentioned territory. Such
deduction shall not, however, exceed that part of the tax, as
computed before the deduction is given, which is attributable
to such income derived from that other territory;
b) where in accordance with any provision of this Agreement,
income derived by a resident of the territory referred to in
paragraph 3 a) of Article 2, is exempt from tax in that
territory, this territory may nevertheless, in calculating
the amount of tax on the remaining income of such resident,
take into account the exempted income.
2. Subject to the provisions of the law of the territory
referred to in paragraph 3 b) of Article 2, double taxation
shall be avoided as follows:
where a resident of the territory referred to in paragraph 3
b) of Article 2 derives income from the other territory, the
amount of tax on that income paid in the other territory (but
excluding, in the case of a dividend, tax paid in respect of
the profits out of which the dividend is paid) and in
accordance with the provisions of this Agreement, shall be
credited against the tax levied in the first-mentioned
territory imposed on that resident. The amount of credit,
however, shall not exceed that amount of the tax in the
first-mentioned territory on that income computed in
accordance with its taxation laws and regulations.

ARTICLE 23
LIMITATION ON BENEFITS
1. Notwithstanding the provisions of any other Article of this
Agreement, a resident of a territory shall not receive any
benefit provided for in the Agreement if the main purpose or
one of the main purposes of such resident or a person
connected with such resident was to obtain the benefits of
this Agreement.
2. Nothing in this Article shall be construed as restricting, in
any manner, the application of any provisions of the law of a
territory which are designed to prevent the avoidance or
evasion of taxes.

ARTICLE 24
NON-DISCRIMINATION
1. Nationals of a territory shall not be subjected in the other
territory 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 territory in the same circumstances, in particular
with respect to residence, are or may be subjected. This
provision shall, notwithstanding the provisions of Article 1,
also apply to persons who are not residents of one or both of
the territories.
2. The taxation on a permanent establishment which an enterprise
of a territory has in the other territory shall not be less
favourably levied in that other territory than the taxation
levied on enterprises of that other territory carrying on the
same activities.
3. Except where the provisions of paragraph 1 of Article 9,
paragraph 7 of Article 11, paragraph 6 of Article 12 apply,
interest, royalties and other disbursements paid by an
enterprise of a territory to a resident of the other
territory shall, for the purpose of determining the taxable
profits of such enterprise, be deductible under the same
conditions as if they had been paid to a resident of the
first-mentioned territory.
4. Enterprises of a territory, the capital of which is wholly or
partly owned or controlled, directly or indirectly, by one or
more residents of the other territory, shall not be subjected
in the first-mentioned territory 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 the first-mentioned
territory are or may be subjected.
5. Nothing contained in this Article shall be construed as
obliging either territory to grant to residents of the other
territory any of the allowances, reliefs and reductions for
tax purposes which are granted to its own residents.
6. The provisions of this Article shall apply to taxes which are
the subject of this Agreement.

ARTICLE 25
MUTUAL AGREEMENT PROCEDURE
1. Where a person considers that the actions of one or both of
the territories result or will result for that person in
taxation not in accordance with the provisions of this
Agreement, that person may, irrespective of the remedies
provided by the domestic law of those territories, present
the case to the competent authority of the territory of which
that person is a resident or, if his case comes under
paragraph 1 of Article 24, to that of the territory of which
he is a national under the laws in force of that territory.
The case must be presented within three years from the first
notification of the action resulting in taxation not in
accordance with the provisions of this Agreement.
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 a satisfactory solution, to resolve the case by
mutual agreement with the competent authority of the other
territory, with a view to the avoidance of taxation which is
not in accordance with this Agreement.
3. The competent authorities of the territories shall endeavour
to resolve by mutual agreement any difficulties or doubts
arising as to the interpretation or application of this
Agreement. They may also consult together for the elimination
of double taxation in cases not provided for in this
Agreement.
4. The competent authorities of the territories may communicate
with each other directly for the purpose of reaching an
agreement in the sense of the preceding paragraphs.

ARTICLE 26
EXCHANGE OF INFORMATION
1. The competent authorities of the territories shall exchange
such information as is foreseeably relevant for carrying out
the provisions of this Agreement or to the administration or
enforcement of the domestic laws concerning taxes covered by
this Agreement imposed on behalf of the territories, or of
their political subdivisions or local authorities, insofar as
the taxation thereunder is not contrary to this Agreement.
The exchange of information is not restricted by Article 1.
2. Any information received under paragraph 1 by a territory
shall be treated as secret in the same manner as information
obtained under the domestic laws of that territory and shall
be disclosed only to persons or authorities (including courts
and administrative bodies) concerned with the assessment or
collection of, the enforcement or prosecution in respect of,
the determination of appeals in relation to the taxes
referred to in paragraph 1, or the oversight of the above.
Such persons or authorities shall use the information only
for such purposes. They may disclose the information in
public court proceedings or in judicial decisions.
3. In no case shall the provisions of paragraphs 1 and 2 be
construed so as to impose on a territory the obligation:
a) to carry out administrative measures at variance with the
laws and administrative practice of that or of the other
territory;
b) to supply information which is not obtainable under the laws
or in the normal course of the administration of that or of
the other territory;
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).
4. If information is requested by a territory in accordance with
this Article, the other territory shall use its information
gathering measures to obtain the requested information, even
though that other territory may not need such information for
its own tax purposes. The obligation contained in the
preceding sentence is subject to the limitations of paragraph
3 but in no case shall such limitations be construed to
permit a territory to decline to supply information solely
because it has no domestic interest in such information.
5. In no case shall the provisions of paragraph 3 be construed
to permit a territory to decline to supply information solely
because the information is held by a bank, other financial
institution, nominee or person acting in an agency or a
fiduciary capacity or because it relates to ownership
interests in a person.

ARTICLE 27
ENTRY INTO FORCE
1. The Taipei Economic and Cultural Office in Warsaw and the
Warsaw Trade Office in Taipei will notify each other in
writing when internal procedures necessary to implement this
Agreement in their respective territories are completed. The
Agreement shall enter into force on the date of the latter of
these notifications.
2. This Agreement shall have effect:
a) in respect of taxes withheld at source, on income derived on
or after 1 January in the calendar year next following the
year in which this Agreement entered into force, and
b) in respect of other taxes, on income derived in any tax year
beginning on or after 1 January in the calendar year next
following the year in which this Agreement entered into
force.

ARTICLE 28
TERMINATION
This Agreement shall remain in force until terminated by one of
the competent authorities. Either competent authority may
terminate this Agreement by giving a written notice of
termination at least six months before the end of any calendar
year beginning after the expiry of five years from the date of
entry into force of this Agreement. In such event, this
Agreement shall cease to have effect:
a) in respect of taxes withheld at source, on income derived on
or after 1 January in the calendar year next following the
year in which the notice is given, and
b) in respect of other taxes, on income derived in any tax year
beginning on or after 1 January in the calendar year next
following the year in which the notice is given.

In witness whereof the undersigned, being duly authorized
thereto have signed this Agreement.

Done in duplicate, in the English language.


For the Taipei Economic and For the Warsaw Trade Office in
Cultural Office in Warsaw Taipei

___________________________ ___________________________

Ming-Jeng CHEN Maciej GACA
Head of Office Head of Office

Date: _____________________ Date: _____________________
Place: ____________________ Place: ____________________


PROTOCOL TO THE AGREEMENT BETWEEN THE TAIPEI ECONOMIC AND
CULTURAL OFFICE IN WARSAW AND THE WARSAW TRADE OFFICE IN TAIPEI
FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF
FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

On the signing of the Agreement between the Taipei Economic and
Cultural Office in Warsaw and the Warsaw Trade Office in Taipei
for the avoidance of double taxation and the prevention of
fiscal evasion with respect to taxes on income (hereinafter
referred to as “ Agreement ” )the signatories have in addition
agreed that the following provisions shall form an integral part
of the Agreement:
1. With reference to Article 2:
With respect to paragraph 3 a) of Article 2 of the Agreement
it is understood that the term “personal income tax”
includes the lump sum tax on certain revenues derived by
natural persons and the term “corporate income tax”
includes the tonnage tax.

2. With reference to Article 4:
With respect to paragraph 2 of Article 4 of the Agreement it
is understood that resident individuals of the territory
referred to in paragraph 3 b) of Article 2 are liable to tax
only in respect of income from sources in that territory in
accordance with the Income Tax Act provided that such
residents need not include their overseas income in the basic
income in accordance with the Income Basic Tax Act.

3. With reference to Article 26:
With respect to paragraph 1 of Article 26 of the Agreement it
is understood that although it does not restrict the possible
methods for exchanging information, it shall not commit a
competent authority to exchange information on an automatic
or spontaneous basis.

In witness whereof the undersigned, being duly authorized
thereto have signed this Protocol.

Done in duplicate, in the English language.


For the Taipei Economic and For the Warsaw Trade Office in
Cultural Office in Warsaw Taipei

___________________________ ___________________________

Ming-Jeng CHEN Maciej GACA
Head of Office Head of Office

Date: _____________________ Date: _____________________
Place: ____________________ Place: ____________________