IN TESTIMONY WHEREOF, I have hereunto set my hand and caused the seal of the United States of America to be affixed. DONE at the city of Washington this twenty-eighth day of July in the year of our Lord one thousand nine hundred fifty[SEAL] nine and of the Independence of the United States of America the one hundred eighty-fourth. D'ordre de mon Gouvernement, j'ai l'honneur de porter à votre connaissance que, conformément aux dispositions de l'article XXII de la Convention entre la Belgique et les Etats-Unis d'Amérique pour éviter la double imposition et empêcher l'évasion fiscale en matière d'impôts sur le revenu, signée à Washington le 28 octobre 1948, le Gouvernement belge désire que l'application de toutes les dispositions de la Convention précitée et de la Convention complémentaire, signée à Washington le 9 septembre 1952, soit étendue au Territoire du Congo Belge et aux Territoires sous tutelle du Ruanda-Urundi. Je serais heureux d'être avisé de l'accord du gouvernement des Etats-Unis sur cette extension. Je saisis cette occasion, Monsieur le Secrétaire d'Etat, de vous renouveler l'assurance de ma plus haute considération. L'Honorable JOHN FOSTER DULLES, Secrétaire d'Etat, Washington, D.C. SILVERCRUYS Translation EMBASSY OF BELGIUM D. 6698 No. 1460 MR. SECRETARY OF STATE, WASHINGTON, April 2, 1954. On instruction of my Government, I have the honor to inform you that, in accordance with the provisions of Article XXII of the Convention between Belgium and the United States of America for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Washington October 28, 1948, the Belgian Government desires that the application of all the provisions of the said Convention and of the supplementary Convention, signed at Washington September 9, 1952, be extended to the Territory of the Belgian Congo and to the Trust Territories of Ruanda-Urundi. I shall be happy to be advised of the acceptance by the Government of the United States of such extension. I take this occasion, Mr. Secretary of State, to renew to you the assurance of my highest consideration. The Honorable JOHN FOSTER DULLES, SILVERCRUYS The Acting Secretary of State to the Belgian Chargé d'Affaires ad SIR: interim DEPARTMENT OF STATE July 28, 1959 I refer to the note dated April 2, 1954 (D.6698 No. 1460) from the Ambassador of Belgium notifying the Government of the United States of America, in accordance with the provisions of Article XXII of the convention between the United States of America and Belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Washington on October 28, 1948, that the Belgian Government desires that the application of all the provisions of the said convention and of the supplementary convention signed at Washington on September 9, 1952, be extended to the Territory of the Belgian Congo and to the Trust Territory of Ruanda-Urundi. After the above-mentioned notification had been given, the competent authorities of the United States of America and Belgium reached the conclusion that it was necessary to make certain modifications in the 1948 convention, as modified by the 1952 supplementary convention, before completing action under Article XXII to make the proposed extension effective. There was signed at Washington on August 22, 1957 a supplementary convention modifying the 1948 convention, as modified, in order to facilitate the extension thereof to, and facilitate investment in, the Belgian Congo and the Trust Territory of RuandaUrundi. The supplementary convention of August 22, 1957 was brought into force by the exchange of instruments of ratification at Brussels on July 10, 1959. Pursuant to the terms of Article V thereof, the supplementary protocol became effective with respect to taxable years beginning on or after January 1, 1959. Consequently, the Government of the United States of America hereby informs the Government of Belgium that the above-mentioned notification by the Government of Belgium in respect of the Belgian Congo and the Trust Territory of Ruanda-Urundi is accepted by the Government of the United States of America. It is understood that, in accordance with Article XXII (2) of the 1948 convention as modified by Article III of the 1957 supplementary convention, the operation of the 1948 convention as modified by the supplementary conventions of 1952 and 1957 is extended and applies to the Belgian Congo and the Trust Territory of Ruanda-Urundi with respect to taxable years beginning on or after January 1, 1959. Accept, Sir, the renewed assurances of my high consideration. Mr. JEAN DE BASSOMPIERRE, RAYMUND T. YINGLING INCOME TAX CONVENTION Between the UNITED STATES AND CANADA Signed at Washington. Received by Senate; designated Executive B, 75th Congress, 1st Session. Ratification by Senate of its advice and consent (81 Congressional Record 8427). Ratified by United States President. Instruments of ratification exchanged; convention entered into force effective Proclaimed by United States President. Terminated in force. TS 920; 50 Stat. 1399. (and Accompanying Protocol) Signed at Washington. Received by Senate; designated Executive B, 77th Congress, 2d Session. Ratification by Senate of its advice and consent (88 Congressional Record 46.42- Ratified by United States President. Ratified by Canada. Instruments of ratification exchanged; convention entered into force effective as of January 1, 1941. Proclaimed by United States President. TS 983; 56 Stat. 1399. Convention August 1, 1950.. April 12 and 13, 1951. Signed at Ottawa. Received by Senate; designated Executive R, 81st Congress, 2d Session; injunction of secrecy removed (96 Congressional Record 9553). Ratified by Canada. Date of Canadian letter to United States concerning interpretation of provision in supplementary convention. Senate Committee Hearings. Reported by Senate Foreign Relations Committee (Ex. Rept. No. 1, 82d Cong.. 1st Sess.). Ratification by Senate of its advice and consent with reservation (97 Congressional Record 11434-11435, 11441-11442, 11462–11463). Ratified by United States President. Instruments of ratification exchanged; convention entered into force effective Proclaimed by United States President. TIAS 2347; 2 UST 2235. Convention November 29, 1951... Signed at Ottawa. Received by Senate; designated Executive B, 85th Congress, 1st Session; injunction of secrecy removed (103 Congressional Record 727-728). Senate Committee Hearings. Reported by Senate Foreign Relations Committee (Ex. Rept. No. 12, 85th Ratification by Senate of its advice and consent (103 Congressional Record 14009, Ratified by United States President. Ratified by Canada. Instruments of ratification exchanged; convention entered into force effective Proclaimed by United States President. TIAS 3916; 8 UST 1619. |