ARTICLE 19 　 　　　　　　　　Governmental Functions 　　(1) Wages, salaries, and similar remuneration, including pensions, annuities, or similar benefits, paid from public funds of one of the Contracting States to a citizen of that Contracting State for labor or personal services performed as an employee of the national Government of that Contracting State, or any agency thereof, in the discharge of functions of a governmental nature shall be exempt from tax by the other Contracting State. 　　(2) Labor or personal services performed by a citizen of one of the Contracting States shall be treated by the other Contracting State as performed in the discharge of governmental functions if such labor or personal services would be treated under the internal laws of both Contracting States as so performed. 　　　　　　　　　　　　　ARTICLE 20 　　　　　　　　　Relief from Double Taxation 　　Double taxation of income shall be avoided in the following manner: 　　(1) In accordance with the provisions and subject to the limitations of the law of Poland (as it may be amended from time to time without changing the general principles hereof), Poland shall allow to a resident of Poland as a credit against the Polish tax the appropriate amount of taxes paid to the United States. 　　(2) In accordance with the provisions and subject to the limitations of the law of the United States (as it may be amended from time to time without changing the general principles hereof), the United States shall allow to a citizen or resident of the United States as a credit against the United States tax the appropriate amount of taxes paid to Poland and, in the case of a United States company owning at least 10 percent of the voting power of a Polish company from which it receives dividends in any taxable year, shall allow credit for the appropriate amount of taxes paid to Poland by the Polish company paying such dividends with respect to the profits out of which such dividends are paid. Such appropriate amount shall be based upon the amount of tax paid to Poland, but the credit shall not exceed that portion of the United States tax which such citizen's or resident's net income from sources within Poland or on income from sources outside of the United States bears to his entire net income for the same taxable year. For purposes of applying the United States credit in relation to taxes paid to Poland, the taxes referred to in paragraph (2) (a) of Article 2 shall be considered to be income taxes. ARTICLE 21 Nondiscrimination 　　(1) A citizen of a Contracting State who is a resident of the other Contracting State shall not be subject in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which citizens of that other Contracting State in the same circumstances are or may be subjected. 　　(2) A permanent establishment which a resident of one of the Contracting States has in the other Contracting State shall not be subject in that other Contracting State to more burdensome taxation than a permanent establishment of a resident of a third State carrying on the same activities. However, this paragraph shall not require a Contracting State to grant to permanent establishments of residents of the other Contracting State tax benefits granted by special agreements to permanent establishments of a third State. 　　(3) A company of one of the Contracting States, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned Contracting State to any taxation or any requirement connected with taxation which is other or more burdensome than the taxation and requirements to which a company of the first-mentioned Contracting State carrying on the same activities, the capital of which is wholly or partly owned or controlled by one or more residents of a third State, is or may be subjected. However, this paragraph shall not require a Contracting State to grant to companies which are wholly or partly owned by residents of the other Contracting State tax benefits granted by special agreements to companies which are wholly or partly owned by residents of a third State. 　　(4) In this Article the term "taxation" means taxes of every kind and description, with the exception of the Treasury residence registration fee (oplata skarbowa za zameldowanie). The contribution for the retirement fund (skladka na cele emerytalne) made by Polish citizens shall be regarded as a tax. ARTICLE 22 Mutual Agreement Procedure 　　(1) Where a resident of a Contracting State considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with this Convention, he may, notwithstanding the remedies provided by the national laws of those States, present his case to the competent authority of the Contracting State of which he is a resident or citizen. 　　(2) The competent authority shall endeavor, if the objection appears to it to be justified and if it is not itself able to arrive at an appropriate solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation not in accordance with the Convention. 　　(3) The competent authorities of the Contracting States shall endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. 　　(4) The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. 　　(5) In the event that the competent authorities reach such an agreement, taxes shall be imposed on such income in accordance with the agreement. Notwithstanding any procedural rule (including statutes of limitations) applicable under the law of either Contracting State, refund or credit of taxes shall be allowed, as appropriate, by the Contracting States in accordance with such agreement. 　　　　　　　　　　　　ARTICLE 23 　　　　　　　　　Exchange of Information 　　(1) The competent authorities shall exchange such information as is necessary for carrying out the provisions of this Convention or for the prevention of fraud or for the administration of statutory provisions concerning taxes to which this Convention applies, provided the information is of a class that can be obtained under the laws and administrative practices of each Contracting State with respect to its own taxes. 　　(2) Any information so exchanged shall be treated as secret, except that such information may be- 　　(a) Disclosed to any person concerned with, or 　　(b) Made part of a public record with respect to, the assessment, collection, or enforcement of, or litigation with respect to, the taxes to which this Convention applies. 　　(3) No information shall be exchanged which would be contrary to public policy. 　　(4) If specifically requested by the competent authority of a Contracting State, the competent authority of the other Contracting State shall provide information under this article in the form of depositions of witnesses and copies of unedited original documents (including books, papers, statements, records, accounts, or writings), to the same extent such depositions and documents can be obtained under the laws and administrative practices of each Contracting State with respect to its own taxes. 　　(5) The exchange of information shall be either on a routine basis or on request with reference to particular cases. The competent authorities of the Contracting States may agree on the list of information which shall be furnished on a routine basis. 　　　　　　　　　　　　　ARTICLE 24 　　　　　　　　Diplomatic and Consular Officers 　　Nothing in this Convention shall affect the fiscal privileges of diplomatic or consular officials of the other Contracting State under the general rules of international law or under the provisions of special agreements. 　　　　　　　　　　　　　ARTICLE 25 　　　　　　　　　　　　Entry into Force 　　This Convention is subject to ratification and shall enter into force 30 days after the date of exchange of the instruments of ratification, which shall be done at Warsaw. The provisions of the Convention shall have effect with respect to income of calendar years or taxable years beginning (or in the case of taxes payable at the source, payments made) on or after January 1, 1974. 　　　　　　　　　　　　ARTICLE 26 　　　　　　　　　　　　Termination 　　(1) This Convention shall remain in force for an indefinite period of time. It may be terminated after 5 years from the date of entry into force provided that 6-months prior notice of termination has been given. 　　(2) In the case of termination the Convention shall cease to have force with regard to income of calendar years or taxable years beginning (or in the case of taxes payable at the source, payments made) on or after January 1, next following the expiration of the 6-month period. 　　DONE at Washington this 8th day of October, 1974, in duplicate, in the English and Polish languages, the two texts having equal authenticity. For the Government of the For the Government of the United States of America: Polish People's Republic: (s) Henry A. Kissinger, (s) Stephan Olszowski Secretary of State Minister of Foreign Affairs.