LEAGUE OF NATIONS - United Nations Treaty Collection
LEAGUE OF NATIONS - United Nations Treaty Collection LEAGUE OF NATIONS - United Nations Treaty Collection
190 Sociilk des Nations - Recuedl des Traites. 1931 is not to be required of North American companies which maintain in this country a branch or other place of operation or a continuous representative.' " Under this provision of the Ordinance of August 1o, 1923, it appears that an American corporation whose place of management, for instance, is in London, might possibly be taxed while an American corporation whose place of management is in the United States or Germany, would be exempted. In order for individual Germans and German shipping companies to be entitled, under the provisions of American law, to the benefits of reciprocity in the matter of exemption from taxation, it would be necessary for the Ordinance of August IO, 1923, to apply to all corporations organized in the United States regardless of the place of management. " Moreover, in order to enable the Government of the United States to pass upon the question as to whether equivalent exemption is applicable from January i, 1921, the Treasury Department states that it will be necessary for the German Government to show that citizens of the United States non-resident as to Germany and domestic corporations have not been subjected to income and corporation tax since January i, 1921, on the earnings derived from the operation of ships, and that they are exempt from such taxes and will not be required to pay the income and corporation tax on any income earned since January I, 1921." The Embassy of the United States of America begs further, in compliance with the request of the Department of State, that an early consideration of its response be given by the Foreign Office. BERLIN, May 5, 1924. To the Ministry for Foreign Affairs, Berlin. TEXTE ALLEMAND. - GERMAN TEXT. AUSWARTIGES AMT. V Steu 1489 B. 34881 VERBALNOTE. Das Auswartige Amt beehrt sich der Botschaft der Vereinigten Staaten von Amerika auf die Verbalnote vom 16. Mai d. J. - Nr. 686 - betreffend die Befreiung der beiderseitigen Schiffseigenttimer von der Steuer vom Einkommen, Nachstehendes ergebenst mitzuteilen : Der Herr Reichsminister der Finanzen ist nunmehr grundsatzlich bereit, seine Anordnung vom io. August v. J. entsprechend den in der Verbalnote vom 5. Mai d. J. - Nr. 675 - ilbermittelten Wiinschen der Regierung der Vereinigten Staaten abzudndem und an die unterstellten Finanzbeh6rden Weisung ergehen zu lassen 1 Traduction extraite du a Executive Agreement Series ) des Etats-Unis d'Am~rique, No 17 (1931). 1 TRADUCTION. - TRANSLATION. FOREIGN OFFICE. V Steu 1489 B. 34881 NOTE VERBALE. The Foreign Office has the honour to inform the Embassy of the United States of America, in response to the latter's Note No. 686 of May 16 last, relative to exemption from income tax of both German and American shipowners, as follows : The Federal Minister of Finance is now ready in principle to amend his order of August 1O, 1923, in accordance with the wishes of the Government of the United States of America as conveyed in the Embassy's Note Verbale No. 675 of May 5, 1924, and to cause instructions to be issued to the subordinate financial autho- 1 Translation extracted from the Executive Agreement Series of the United States of America, No. 17 (1931). No 2745
1931 League of Nations - Treaty Series. 191 dass die Anordnung vom io. August v. J. auf alle Gesellschaften anzuwenden ist, die in den Vereinigten Staaten von Amerika ihren Sitz haben, ohne Riicksicht auf den Ort der Leitung. Was die in der letztgenannten Verbalnote erwahnten Voraussetzungen ftir die Nichteinziehung der Steuern vom i. Januar 1921 ab anlangt, so kann das Auswartige Amt nur die auf amtliche Feststellungen des Reichsfinanzministerium beruhende Erkidrung der Verbalnote vom 19. Januar 1924 - V Steu 30 - wiederholen, dass seit dem i. Januar 1921 amerikanische Schifffahrtsgesellschaften und Staatsangeh6rige, die keinen Wohnsitz in Deutschland haben, mit ihrem Einkommen aus dem Betrieb von Schiffen nicht zur deutschen Einkommensteuer oder K6rperschaftssteuer herangezogen worden sind. Die Deutsche Regierung wird auch eine nachtraigliche Erhebung der Steuern ftir die seit dem i. Januar 1921 verflossene Zeit nicht vor- 'nehmen, falls seitens der Regierung der Vereinigten Staaten Gegenseitigkeit gewahrt wird. Die dem Auswdrtigen Amt seinerzeit auf dem ublichen diplomatischen Wege abgegebene Mitteilung stellt eine bindende amtliche Erklrung der Deutschen Regierung dar. Das Auswartige Amt bittet die Botschaft der Vereinigten Staaten von Amerika ihrer Regierung von Vorstehendem Kenntnis geben und deren Stellungnahme tunlichst bald mitteilen zu wollen, damit gegebenenfalls die Finanzbeh6rden von dem Herm Reichsminister der Finanzen mit den entsprechenden Weisungen versehen werden. BERLIN, den 3. September 1924. An die Botschaft der Vereinigten Staaten von Amerika. EMBASSY OF THE UNITED STATES OF AMERICA. No. 935 JI. NOTE VERBALE rities that the order of August io, 1923, is to be applied to all companies which have their seat in the United States of America regardless of the location of their management. As concerns the conditions for abstention from collection of taxes from January I, 1921, referred to in the last-mentioned note verbale, the Foreign Office can only repeat the statement based on the official findings of the Federal Minister of Finance and contained in its Note No. V Steu 30 of January 19, 1924 - the statement that since January I, 1921, the income from the operation of ships of American shipping companies and citizens who have no residence in Germany has not been subjected to the German income tax or corporation tax. Furthermore, the German Government will abstain from a supplementary collection of taxes for the period since January I, 1921, if the American Government grants reciprocity. The statement previously made by the Foreign Office through the usual diplomatic channels is a binding official declaration of the German Government. The Foreign Office requests the Embassy of the United States of America to inform its Government of the above and to acquaint the Foreign Office with the American Government's attitude as soon as possible so that, if an agreement is reached between the German and American Governments, the Federal Minister of Finance may issue suitable instructions to the financial authorities. BERLIN, September 3, 1924. To the Embassy of the United States of America. With reference to the Note Verbale No. V Steu 1489, B 34881, dated September 3, 1924, of the Ministry for Foreign Affairs in regard to the taxation by Germany of the earnings derived from the operation of ships documented under the laws of the United States, the Embassy of the United States of America presents its compliments to the Ministry and has the honor to state that it lost No. 2745
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190 Sociilk des <strong>Nations</strong> - Recuedl des Traites. 1931<br />
is not to be required of North American companies which maintain in this country a<br />
branch or other place of operation or a continuous representative.'<br />
" Under this provision of the Ordinance of August 1o, 1923, it appears that an<br />
American corporation whose place of management, for instance, is in London, might<br />
possibly be taxed while an American corporation whose place of management is in the<br />
<strong>United</strong> States or Germany, would be exempted. In order for individual Germans and<br />
German shipping companies to be entitled, under the provisions of American law, to the<br />
benefits of reciprocity in the matter of exemption from taxation, it would be necessary<br />
for the Ordinance of August IO, 1923, to apply to all corporations organized in the <strong>United</strong><br />
States regardless of the place of management.<br />
" Moreover, in order to enable the Government of the <strong>United</strong> States to pass upon the<br />
question as to whether equivalent exemption is applicable from January i, 1921, the<br />
Treasury Department states that it will be necessary for the German Government to<br />
show that citizens of the <strong>United</strong> States non-resident as to Germany and domestic<br />
corporations have not been subjected to income and corporation tax since January i,<br />
1921, on the earnings derived from the operation of ships, and that they are exempt from<br />
such taxes and will not be required to pay the income and corporation tax on any income<br />
earned since January I, 1921."<br />
The Embassy of the <strong>United</strong> States of America begs further, in compliance with the request<br />
of the Department of State, that an early consideration of its response be given by the Foreign<br />
Office.<br />
BERLIN, May 5, 1924.<br />
To the Ministry for Foreign Affairs,<br />
Berlin.<br />
TEXTE ALLEMAND. - GERMAN TEXT.<br />
AUSWARTIGES AMT.<br />
V Steu 1489<br />
B. 34881<br />
VERBALNOTE.<br />
Das Auswartige Amt beehrt sich der Botschaft<br />
der Vereinigten Staaten von Amerika<br />
auf die Verbalnote vom 16. Mai d. J. - Nr. 686<br />
- betreffend die Befreiung der beiderseitigen<br />
Schiffseigenttimer von der Steuer vom Einkommen,<br />
Nachstehendes ergebenst mitzuteilen :<br />
Der Herr Reichsminister der Finanzen<br />
ist nunmehr grundsatzlich bereit, seine<br />
Anordnung vom io. August v. J. entsprechend<br />
den in der Verbalnote vom 5. Mai<br />
d. J. - Nr. 675 - ilbermittelten Wiinschen<br />
der Regierung der Vereinigten Staaten<br />
abzudndem und an die unterstellten Finanzbeh6rden<br />
Weisung ergehen zu lassen<br />
1 Traduction extraite du a Executive Agreement<br />
Series ) des Etats-Unis d'Am~rique, No 17 (1931).<br />
1 TRADUCTION. - TRANSLATION.<br />
FOREIGN <strong>OF</strong>FICE.<br />
V Steu 1489<br />
B. 34881<br />
NOTE VERBALE.<br />
The Foreign Office has the honour to inform<br />
the Embassy of the <strong>United</strong> States of America,<br />
in response to the latter's Note No. 686 of<br />
May 16 last, relative to exemption from income<br />
tax of both German and American shipowners,<br />
as follows :<br />
The Federal Minister of Finance is now<br />
ready in principle to amend his order of<br />
August 1O, 1923, in accordance with the<br />
wishes of the Government of the <strong>United</strong><br />
States of America as conveyed in the<br />
Embassy's Note Verbale No. 675 of May<br />
5, 1924, and to cause instructions to be<br />
issued to the subordinate financial autho-<br />
1 Translation extracted from the Executive<br />
Agreement Series of the <strong>United</strong> States of America,<br />
No. 17 (1931).<br />
No 2745