Taxpayers association of Poland

Agreement on cooperation and collaboration

 between the Association of Ukrainian Taxpayers and

Taxpayers Association of Poland

Kyiv city                                                                     "28" November 2008

Association of Ukrainian Taxpayers, represented by the President Mykola Onishchuk, acting onthe basis of the Articles, on the one part, and Taxpayers Association of Poland,represented by the President of the Board Marek Niemczyk, registered by the National Court Register no. 0000146688 on the other part, hereinafter collectively referred to as the Parties andseparately - the Party,

• taking into account the aspiration of the taxpayers to protect themselves against growingtax requirements of the state and in pursuit of the taxpayers to simplify the tax system as well as to reduce the costs of its servicing
• taking into account the Parties'  aspiration to develop effectively the internationalcooperation on issues of establishment of a society with lower taxes and greaterindividual freedom,
• with consideration that strengthening of the mutually beneficial cooperation between theParties allows development of the economic potential of both countries,

have concluded the present Agreement on the following:

 Article 1

The Parties, following the principles of mutual respect and non-interference into the other Party's activity, in order to fulfill tasks, set to the Parties, perform cooperation in a sphere of common organization measures, aimed at development of the economic potential in their countries and maintenanceof partnership and mutually beneficial relations between the taxpayers and the state authorities of both countries.

This Agreement is not targeted at receiving profit by any Party in any form thereof.

Article 2

In order to fulfill tasks set to the Parties, the Parties consider development of the following forms of cooperation being necessary:

• promotion of contacts and interchange of information between the Taxpayers Associations of both countries;
• assistance to spreading of civil movement of the tax payers;
• development of comparative research of taxation influence and government costs on the economic development of a country;
• provision of members of the Association from one country with a possibility to receive assistance on taxation issues from the Association of another country;
• coordination of common efforts in the international cooperation of the taxpayers.

Article 3

The Parties cooperate in a sphere of civil, economic, tax and labor law, including:

• integration of efforts in participation in a preparation of the legal documentation in a sphere of taxation;
• assistance to protection of rights and interests of the taxpayers;
• mutual consultations and interchange of normative and legal acts, analytical and informational materials in a sphere of taxation.

Article 4

The Parties cooperate in different international economic, legal and other organizations and institutions, supporting each other in participation or joining those international organizations, member of which one of the Parties is.

Article 5

The Parties collectively as well as separately under the invitation of the other Party organize congresses, conferences, seminars and other educational events on all directions of taxation.

Article 6

The Parties cooperate on settlement of disputable issues between the taxpayers and the state authorities of one Party in the territory of the other Party according to the legislation of both countries.

Article 7

The Parties develop cooperation in the spheres of education and studying of the tax payers, promote ties between the educational establishments, scientific and research institutions and educational institutions, fulfillment of common programs and elaborations.

Article 8

The Parties may by means of separate agreements conclusion establish common bodies which may be necessary for fulfillment of provisions of the present Agreement.

Article 9

The Parties undertake to avoid actions which may inflict harm to the other Party.

Article 10

The Parties will conclude other contracts and agreements necessary for a particular realization of the present Agreement provisions.

Article 11

The present Agreement enters into force since the date of its signing by both Parties and is validwithin 2 (two) years.

All supplements to the present Agreement are the integral part thereof.

All changes and amendments to the current Agreement are valid in case of their writtenarrangement and signing by the both Parties.

The Party may not assign rights and obligations stipulated by the present Agreement to the thirdParty without a written consent of the other Party.

The present Agreement validity will be tacitly prolonged for the following 2-year period if anyParty expresses in a written form its will to terminate the validity of the present Agreement notlater than 3 (three) months before the expiration of the period mentioned above.

Article 12

All disputes which may arise out of the current Agreement execution are to be settled down by means of the both Parties' negotiations.

Article 13

The present Agreement is signed in two counterparts, in Ukrainian and English languages, at this both texts are equally legal.