THE AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF POLAND AND THE GOVERNMENT OF THE RUSSIAN FEDERATION CONCERNING THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO INCOME AND PROPERTY TAXES

On 22nd May 1992 in Moscow an agreement between the Government of the Republic of Poland and the Government of the Russian Federation concerning to the avoidance of double taxation with respect to the income and property taxes. The justification to conclude this agreement was the intention of the parties to develop and solidify the business, academic, technical and cultural co-operation between these states and the intention to eliminate double taxation to the income and property taxes. The article shows main advantages of such a regulation.