16. Fraud or breach of trust on the part of a depositary, banker, agent, middleman, trustee, executor, administrator, guardian, director or agent of any company or corporation, or on the part of any person occupying a position of trust. ARTICLE II The present Convention shall be considered as an integral part of the said Extradition Convention of October 26, 1901, and Article II of the last mentioned Convention shall be read as if the list of crimes and offenses therein contained had originally comprised the additional crimes and offenses specified and numbered 15 and 16 in the first article of the present Convention. ARTICLE III The present Convention shall be ratified by the High Contracting Parties in accordance with their respective constitutional methods and shall go into effect one month after the exchange of ratifications, which shall take place at Brussels, as soon as possible. IN WITNESS WHEREOF, the above named Plenipotentiaries have signed the present Convention, both in the English and French languages, and have hereunto affixed their seals. DONE in duplicate, at Washington, this twentieth day of June, one thousand nine hundred and thirty-five. DOUBLE TAXATION: SHIPPING PROFITS Exchange of notes at Brussels January 28, 1936 Entered into force January 28, 1936; operative from January 1, 1931 49 Stat. 3871; Executive Agreement Series 87 The American Ambassador to the Prime Minister and Minister of Foreign Affairs and Foreign Commerce EXCELLENCY: EMBASSY OF THE UNITED STATES OF AMERICA I have the honor to inform you that, on condition of reciprocity, corporations, including maritime shipping companies, organized in Belgium, the vessels of which, documented under the laws of Belgium, call at American ports, either to load or to unload cargo, or to embark or to land passengers, shall be exempted by the Government of the United States from the payment of taxes on income or profits derived exclusively from the operation of such vessels. This exemption shall apply even though a Belgian corporation or company has an agency or a branch office in the United States, provided that the activities of the agency or branch office be limited to the direct operation of vessels. By "maritime shipping companies," shall be understood companies which are managed by an "owner" of vessels, the term "owner" including charterers. The Government of the United States, on condition of reciprocity, shall likewise exempt from taxation the incomes of Belgian citizens, not residents in the United States, which consist exclusively of earnings derived from the operation of a vessel or vessels documented under the laws of Belgium. Income or profits derived from the operation of vessels shall also include income or profits derived from the sale in the United States of steamship tickets issued by a Belgian corporation or company. The exemption provided for above shall apply to profits or income received on or after January 1, 1931. The Government of the United States will, however, refund to a claimant taxes collected by it since January 1, 1931, subject to the statutory period of limitation against refunds. This exemption may be terminated at any time by either Government on six months' notice given to the other Government. Accept, Excellency, the renewed assurances of my highest consideration. DAVE H. MORRIS His Excellency Monsieur Paul van ZeeLAND Prime Minister and Minister for Foreign Affairs and Foreign Commerce The Prime Minister and Minister of Foreign Affairs and Foreign Commerce to the American Ambassador MINISTRY OF FOREIGN AFFAIRS AND FOREIGN COMMERCE [TRANSLATION] MONSIEUR L'Ambassadeur, BRUSSELS, January 28th, 1936 I have the honor to inform you that, on condition of reciprocity, corporations, including maritime shipping companies, organized in the United States, the vessels of which, documented under the laws of the United States, call at Belgian ports, either to load or to unload cargo, or to embark or to land passengers, shall be exempted by the Belgian Government from the payment of taxes on income profits derived exclusively from operation of such vessels. This exemption shall apply even though an American corporation or company has an agency or a branch office in Belgium, provided that the activities of the agency or branch office be limited to the direct operation of vessels. By "maritime shipping companies" shall be understood companies which are managed by an "owner" of vessels, the term "owner" including charterers. The Belgian Government, on condition of reciprocity, shall likewise exempt from taxation the incomes of American citizens, not residents in Belgium, which consist exclusively of earnings derived from the operation of a vessel or vessels documented under the laws of the United States. Income or profits derived from the operation of vessels shall also include income or profits derived from the sale in Belgium of steamship tickets issued by an American corporation or company. The exemption provided for above shall apply to profits or income received on or after January 1st, 1931. The Belgian Government will, however, refund to a claimant taxes collected by it since January 1st, 1931, subject to the statutory period of limitation against refunds. This exemption may be terminated at any time by either Government on six months' notice given to the other Government. Accept, Excellency, the renewed assurances of my highest consideration. PAUL VAN ZEELAND His Excellency Mr. DAVE HENNEN MORRIS Ambassador of the United States LEND-LEASE1 Agreement signed at Washington June 16, 1942 Entered into force June 16, 1942 Supplemented by agreements of January 30, 1943, and April 17 and 3 19, 1945 3 56 Stat. 1504; Executive Agreement Series 254 Whereas the Governments of the United States of America and Belgium declare that they are engaged in a cooperative undertaking, together with every other nation or people of like mind, to the end of laying the bases of a just and enduring world peace securing order under law to themselves and all nations; And whereas the Governments of the United States of America and Belgium, as signatories of the Declaration by United Nations of January 1, 1942, have subscribed to a common program of purposes and principles embodied in the Joint Declaration made on August 14, 1941 by the President of the United States of America and the Prime Minister of the United Kingdom of Great Britain and Northern Ireland, known as the Atlantic Charter; 5 And whereas the President of the United States of America has determined, pursuant to the Act of Congress of March 11, 1941, that the defense of Belgium against aggression is vital to the defense of the United States of America; And whereas the United States of America has extended and is continuing to extend to Belgium aid in resisting aggression; And whereas it is expedient that the final determination of the terms and conditions upon which the Government of Belgium receives such aid and of the benefits to be received by the United States of America in return therefor 1 See also lend-lease settlement agreements of Sept. 24, 1946 (TIAS 2064, post, p. 631); May 12, 1949 (TIAS 2070, post, p. 708); Apr. 20, 1950 (1 UST 437; TIAS 2074); and Jan. 20 and Apr. 2, 1954 (5 UST 647; TIAS 2953). |