2630 Plut, p. 2638 . Poll, p. 2636 . DOL"TBLE INCOME TAX-SHIPPING PROFITS-GERMANY. hinsichtlich der amerikanischen Erwerbsgesellschaften in Ansehung der Koerperschaftssteuer geschehen ist. N ach den von der Deutschen Regierung angestellten Ermitte- lungen sind uebrigens Buerger der Vereinigten Staaten, die keinen Wohnsitz in Deutschland haben, und amerikanische Schiffahrts- gesellschaften mit ihrem Einkommen aus dem Betriebe von Schiffen seit dem 1. Januar 1921 in Deutschland nicht zur Einkommen- oder Koerperschaftssteuer herangezogen worden. Das Auswaertige Amt waere fuer eine gefaellige Mitteilung darueber dankbar, ob nunmehr von der Regierung der Vereinigten Staaten von .Amerika den deut-schen Schiffahrtsgesellschaften und schiffahrttreibenden Einzelpersonen die gleiche Befreiung von der Besteuerung des Einkommens aus den Betrieben von Schiffen, und zwar ebenfalls mit Rueckwirkung yon dem 1. Januar 1921 ab, gewaehrt wird. BERLIN, den 19. Januar 1924 AN DIE BOTSCHAFT DER VEREINIGTEN STAATEN VON AM ERIKA FOREIGN OFFICE No. V. Steu 30 B 2556 [Translation) NOTE V ERBALE The Foreign Office has the honor to imform the Embassy of the United States of America, in reply to the latter's note verbale of October 27, 1923 (No. 543), and supplementing its own note verbale of September 5, 1923 (V Steu 1496), that, by an ordinance dated January 5, 1924, the Federal Minister of Finance has instructed the competent financial authorities that incomes derived from the opera- tion of ships by citizens of the United States of America (individual persons) who have no residence in Germany are likewise to be ex- empted from the income tax, under the condition of reciprocity and the reservation of repeal at any time, as has already been ordered by a proclamation of August 10, 1923, relating to American commercial companies as affected by the corporation tax. Furthermore, accordin~ to the investigations undertaken by the German Government, citIzens of the United States who have no resi- dence in Germany, as well as American shipping companies which receive their incomes from the operation of ships, have not been sub- jectedin Germany to either the income or the corporation tax since January 1, 1921. The Foreign Office would be grateful for a statement as to whether now the Government of the United St,ates of America. will grant to German shipping companies and individual persons en~aged in ship- ping the same exemption from taxation of incomes denved from tbe operation of ships, and particularly so with retroactive effect from January 1, 1921. To THE EMBASSY OF THE UNITED STATES OF AMERICA BERLIN, January 19, 1924
