Poland (tax/treaty)

Termination This Convention shall remain in force indefinitely but either of the Contracting States may terminate the Convention through the diplomatic channel, by giving to the other Contracting State written notice of termination not later than 30 June of any calendar year starting five years after the year in which the Convention entered into force. In such event the Convention shall cease to apply: (a) with regard to taxes withheld at source, in respect of amounts paid after the end of the calendar year in which such notice is given; and (b) with regard to other taxes, in respect of taxable years beginning after the end of the calendar year in which such notice is given. In witness whereof the undersigned, being duly authorized thereto, have signed this Convention. Done in duplicate at Riyadh on 19/3/1432 corresponding to 22/2/2011, in the Arabic, Polish, and English languages, all texts being equally authentic. In case of divergence of interpretation, the English text shall prevail. PROTOCOL At the moment of signing the Convention between the Kingdom of Saudi Arabia and the Republic of Poland for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income, the undersigned have agreed that the following provisions shall form an integral part of the Convention: With reference to Article 3 of the Convention, it is understood that the term "person" also includes the State, its administrative sub-divisions or local authorities. 2. With reference to Article 4 of the Convention, it is understood that the term resident also includes a legal person organized under the laws of a Contracting State and that is not subject or generally exempt from tax in that State and is established and maintained in that State either: i) exclusively for a religious, charitable, educational, scientific, or other similar purpose; or ii) to provide pensions or other similar benefits to employees pursuant to a plan. With reference to Article 7 of the Convention, it is understood that: a) the business profits derived by an enterprise of a Contracting State from the exportation of merchandise to the other Contracting State shall not be taxed in that other Contracting State. Where export contracts include other activities carried on in the other Contracting State through permanent establishment, profits derived from such activities may be taxed in the other Contracting State; b) each Contracting State shall apply its domestic tax law with regard to insurance activities. 4. With reference to Article 25 of the Convention, it is understood that the information received under that Article by a Contracting State shall be used only for tax purpose. In witness whereof the undersigned, being duly authorized thereto, have signed this Protocol. Done in duplicate at Riyadh on 19/3/1432 corresponding to 22/2/2011, in the Arabic, Polish, and English languages, all texts being equally authentic. In case of divergence of interpretation, the English text shall prevail.