The Kingdom of the Netherlands
and
the Republic of Poland,
Desiring to further develop their economic relationship and to enhance their cooperation in tax matters,
Intending to eliminate double taxation with respect to the taxes covered by the Convention without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in the Convention for the indirect benefit of residents of third jurisdictions),
Have agreed as follows: