Page:United States Statutes at Large Volume 47 Part 2.djvu/1033

 DOUBLE INCOME TAX-SHIPPING PROFITS-BRAZIL. The American Oharge d'Affaires (Schoenjeld) to the Brazilian Alinister jor Foreign Affairs (Mangabeira) No. 1467 AMERICAN EMBASSY RIO DE JANEIRO, Sept. 17, 192.9. MR. MINISTER: Referring to Your Excellency'S note No. NC/56 under date of :May 31 of the current year, regarding exemption from income tax for foreign navigation companies, I have the honor to inform Your Ex- cellency that I have just received the following request for informa- tion from the Department of State at \Vashington regarding the following points: a) Whether the exemption provided in Decree No. 5623 applies to corporations organized in the United States which main- tain a principal office or place of business, agency or branch office in Brazil; b) Whether under the Brazilian income tax law citizens of the United States are taxable or exempt with respect to the income derived by them from the operation of a ship or ships documented under the laws of the United States; c) ~ether, if exempt, such exemption applies if the citizens of tpe United States maintain a principal office or place of business, agency or branch office in Brazil, and d) 'Whether it can be said that since December 29, 1928, the Brazilian Government has collected any income, war- profits or excess profits taxes from the income of a citizen of the United States or a corporation organized in the United States which consists exclusively of earnings de- rived from the operation of a ship or ships documented under the laws of the United States. I shall be grateful to Your Excellency for the above information. Accept, Excellency [etc.] HIS EXCELLENCY R UDOLF SCHOENFELD, Oharge d'Affaires, ad interim. DR. OCTAVIO MANGABEIRA, Minister for Foreign .Affairs. The Brazilian Afinister for Foreign Affairs (Mangabeira) to the American Ambassador (Morgan) NC/15 MINISTERIO DAS RELA~OES EXTERIORES RIO DE JANEIRO, Em 11 de Alar~o de 1930. SENHOR EMBAIXADOR: Em additamento a minha nota n. NC/99, de 28 de Setembro ultimo e de accordo com as informaQOes recebidas do Ministerio dos Negocios do. Fazenda, tenho a honra de prestar a Vossa Excellencia os seguintes esclarecimentos: A isenQao de que trata 0 artigo 6° da lei nO 5.623, de 29 de Dezembro de 1928, aproveita a todas as companhias ou sociedades, est.abeleci- das na America do Norte, que exploram a industria de navega~ao e tenham llgencias on filial'S no Brasil on excrQam a.qui llct.ividllde, sob condiQao de reciprocidade para as companhias brusileil'llS de Nave- ga<;fio. 2623