Vol. 254 - United Nations Treaty Collection
Vol. 254 - United Nations Treaty Collection Vol. 254 - United Nations Treaty Collection
252 United Nations - Treaty Series 1956 41/1/37 Sir, EXCHANGE OF NOTES DEPARTMENT OF EXTERNAL AFFAIRS CAPE TOWN 22nd May, 1956 It being the desire of our respective Governments to conclude an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, I have the honour to signify the intention of the Union Government to regard the agreement concluded on 19th May, 1952, between the Government of the Union of South Africa and the Government of the Colony of Southern Rhodesia as terminated except: (a) as regards the Union of South Africa in respect of assessments for the year of assessment ended on 30th June, 1953, and previous years of assessment, and (b) as regards the Colony of Southern Rhodesia, in respect of assessments for the year of assessment ended on 31st March, 1953, and previous years of assessment. I suggest that this note and your confirmatory reply in the same terms be regarded as constituting an agreement between our respective Governments on the subject. I have the honour to be, Sir, Your obedient Servant, A. D. Chataway Esq., O.B.E. High Commissioner for the Federation of Rhodesia and Nyasaland Cape Town II (Signed) Eric H. Louw Minister of External Affairs OFFICE OF THE HIGH COMMISSIONER FOR THE FEDERATION OF RHODESIA AND NYASALAND CAPE TOWN 22nd May, 1956 Sir, I have the honour to acknowledge the receipt of your letter No. 41/1/37 of today's date, reading as follows : No. 3595 [See note I]
1956 Nations Unies - Recuei des Traitds 253 ]ECHANGE DE NOTES I DtPARTEMENT DES AFFAIRES EXT RIEURES LE CAP 41/1/37 Le 22 mai 1956 Monsieur le Haut-Commissaire, V tant donn6 que nos Gouvernements respectifs souhaitent conclure un accord destin6 . 6viter les doubles impositions et h pr6venir l'6vasion fiscale en mati~re d'imp6ts sur le revenu, j'ai l'honneur de vous faire connaitre que le Gouvernement de l'Union Sud-Africaine se propose de consid6rer l'Accord conclu le 19 mai 1952 entre le Gouvernement de l'Union Sud-Africaine et le Gouvernement de la Colonie de la Rhod6sie du Sud comme caduc, sauf : a) Dans le cas de l'Union Sud-Africaine, en ce qui concerne les impositions relatives h l'ann&e d'imposition qui s'est termin&e le 30juin 1953 et aux annes d'imposition pr6cdentes, et b) Dans le cas de la Colonie de la Rhod6sie du Sud, en ce qui concerne les impositions relatives A l'ann6e d'imposition qui s'est termin&e le 31 mars 1953 et aux ann6es d'imposition pr6c6dentes. Je propose que la pr6sente note et votre r6ponse confirmative r~dig6e dans les memes termes soient consid6r~es comme constituant entre nos Gouvernements respectifs un accord sur cette question. Veuillez agr6er, etc. Monsieur A. D. Chataway, O.B.E., Haut-Commissaire de la F6d&ation de la Rhod6sie et du Nyassaland Le Cap II (Signd) Eric H. Louw Ministre des affaires ext6rieures HAUT-COMMISSARIAT DE LA FAD]RATION DE LA RHODL-IE ET DU NYASSALAND LE CAP Le 22 mai 1956 Monsieur le Ministre, J'ai l'honneur d'accuser r~ception de votre lettre n ° 41/1/37 en date de ce jour, r6dig6e dans les termes suivants : [Voir note I] N- 3595
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252 <strong>United</strong> <strong>Nations</strong> - <strong>Treaty</strong> Series 1956<br />
41/1/37<br />
Sir,<br />
EXCHANGE OF NOTES<br />
DEPARTMENT OF EXTERNAL AFFAIRS<br />
CAPE TOWN<br />
22nd May, 1956<br />
It being the desire of our respective Governments to conclude an agreement<br />
for the avoidance of double taxation and the prevention of fiscal evasion with<br />
respect to taxes on income, I have the honour to signify the intention of the<br />
Union Government to regard the agreement concluded on 19th May, 1952,<br />
between the Government of the Union of South Africa and the Government of<br />
the Colony of Southern Rhodesia as terminated except:<br />
(a) as regards the Union of South Africa in respect of assessments for the year of<br />
assessment ended on 30th June, 1953, and previous years of assessment, and<br />
(b) as regards the Colony of Southern Rhodesia, in respect of assessments for the<br />
year of assessment ended on 31st March, 1953, and previous years of assessment.<br />
I suggest that this note and your confirmatory reply in the same terms be<br />
regarded as constituting an agreement between our respective Governments on<br />
the subject.<br />
I have the honour to be, Sir,<br />
Your obedient Servant,<br />
A. D. Chataway Esq., O.B.E.<br />
High Commissioner for the Federation<br />
of Rhodesia and Nyasaland<br />
Cape Town<br />
II<br />
(Signed) Eric H. Louw<br />
Minister of External Affairs<br />
OFFICE OF THE HIGH COMMISSIONER FOR THE FEDERATION OF<br />
RHODESIA AND NYASALAND<br />
CAPE TOWN<br />
22nd May, 1956<br />
Sir,<br />
I have the honour to acknowledge the receipt of your letter No. 41/1/37 of<br />
today's date, reading as follows :<br />
No. 3595<br />
[See note I]