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 54 STAT.] SWEDEN-DOUBLE TAXATION-MAR. 23, 1939 tion or application of the present Convention, or its relationship to Conventions between one of the contracting States and any other State, the competent authorities of the contracting States may settle the question by mutual agreement. 16. The present Convention and Protocol shall not be deemed to affect the exchange of notes be- tween the United States of Amer- ica and Sweden providing relief from double income taxation on shipping profits, signed March 31, 1938. Done at Washington,this twenty- third day of March, nineteen hundred and thirty-nine. ningen eller tillampningen av fore- varande avtal eller dess forhAl- lande till avtal mellan en av de avtalslutande staterna och en tredje stat, skola behoriga myn- digheter i de avtalslutande sta- terna traffa avgorande genom 6msesidig 6verenskommelse. 16. Forevarande avtal och pro- tokoll skola icke anses inverka A giltigheten av notevaixlingen den 31 mars 1938 mellan Forenta Sta- terna och Sverige om omsesidigt fritagande av inkomstskatt av inkomst harrorande fran rederiro- relse. Som skedde i Washington den tjugotredje mars nittonhundra trettionio. SUMNER WELLES W. BOSTR6M AND WHEREAS the said convention and the said protocol have been duly ratified on both parts and the ratifications of the two Govern- ments were exchanged at Stockholm on the fourteenth day of Novem- ber, one thousand nine hundred and thirty-nine; AND WHEREAS, as is provided in Article XXII, the said convention shall become effective on the first day of January following the ex- change of the instruments of ratification; Now, THEREFORE, be it known that I, Franklin D. Roosevelt, President of the United States of America, have caused the said con- vention and the said protocol to be made public to the end that the same and every article, clause and part thereof may be observed and fulfilled with good faith by the United States of America and the citizens thereof on and from the first day of January, one thousand nine hundred and forty. IN TESTIMONY WHEREOF, I have hereunder set my hand and caused the Seal of the United States of America to be affixed. DONE at the city of Washington this twelfth day of December, in the year of our Lord one thousand nine hundred and [SEAL] thirty-nine, and of the Independence of the United States of America the one hundred and sixty-fourth. FRANKLIN D ROOSEVELT By the President: CORDELL HULL Secretary of State. Exchange of ratifi- cations. Proclamation. Effective data Arrangement re- garding shipping profits not affected. 52 Stat. 1490. Signatures. [SEAL] [SEAL] 1779

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