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Ex. Rept. 114-3 1 (2016-02-08)

handle is hein.congrecreports/crptxqxm0001 and id is 1 raw text is: AUTHENTICATEO U.S. GOVERNMENT INFORMATION Gp 114TH CONGRESS SEAEExEc. REPT. 2d Session SENATE 114-3 TAX CONVENTION WITH POLAND FEBRUARY 8, 2016.-Ordered to be printed Mr. CORKER, from the Committee on Foreign Relations, submitted the following REPORT [To accompany Treaty Doc. 113-5] The Committee on Foreign Relations, to which was referred the Convention between the United States of America and the Republic of Poland For the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (the Conven- tion) (Treaty Doc. 113-5), having considered the same, reports fa- vorably thereon with one declaration, as indicated in the resolution of advice and consent, and recommends that the Senate give its ad- vice and consent to ratification thereof, as set forth in this report and the accompanying resolution of advice and consent. CONTENTS Page I. P u rpose ........................................................................................................... 1 II. B ackground .................................................................................................... 2 III. M ajor Provisions ............................................................................................ 2 IV . E ntry Into Force ........................................................................................... 3 V. Im plem enting Legislation ............................................................................. 3 V I. Com m ittee A ction ......................................................................................... 3 VII. Com m ittee Com m ents ................................................................................... 3 VIII. Text of Resolution of Advice and Consent to Ratification .......................... 5 IX. Annex 1.- Technical Explanation ............................................................... 6 I. PURPOSE The purpose of the Convention is to promote and facilitate trade and investment between the United States and Poland. The pro- posed Convention replaces the existing convention, signed in 1974, and would bring United States-Poland tax treaty relations into closer conformity with current U.S. tax treaty policies. The Conven- tion contains rigorous protections designed to protect against trea- ty shopping, which is the inappropriate use of a tax treaty by third-country residents, that are not contained in the existing trea- ty. While the proposed Convention generally follows the 2006 U.S. 59-119

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