On May 22, 1992, an agreement was signed in Moscow between the Government of the Republic of Poland and the Government of the Russian Federation for the avoidance of double taxation with respect to income and property taxes. The basis for the conclusion of this agreement was the intention of the parties to develop and strengthen business, scientific, technical and cultural cooperation between these states, as well as the intention to eliminate double taxation on income and property taxes. The article shows the main advantages of such regulation.
