Page:United States Statutes at Large Volume 59 Part 2.djvu/239

 TREATIES Government sala- ries, atc. request with the Commissioner of Internal Revenue prior to such date. ARTICLE 19. Notwithstanding any other pro- vision of this Convention, in order to avoid double taxation on public servants, employees of one of the contracting States being citizens of that State and remunerated by it, who have been received by the other State to perform services in such State shall be exempt in their principal place of residence from direct and personal taxes whether national, state or local. Such employees who own real property in the State in which they perform services shall not benefit from the above exemptions with respect to the taxes levied on such real property. Employees who engage in any private gainful occupation in such State shall not be entitled to any exemption un- der this Article. TITLE II Fiscal Assistance. ARTICLE 20 With a view to the more effec- tive imposition of the taxes to which the present Convention relates, the contracting States undertake, on condition of reci- procity, to furnish information of a fiscal nature which the author- ities of each State concerned have at their disposal, or are in a position to obtain under their own date d'entr6e en vigueur de la presente Convention A moins que l'int6ress6 n'en ait fait la demande au "Commissioner of Internal Revenue" avant 'expiration de ce delai. ARTICLE 19. Nonobstant toute autre stipula- tion de la pr6sente Convention et pour 6viter la double imposition des agents des Services publics, les fonctionnaires de l'un des Etats contractants, citoyens de cet Etat et remunres par lui, qui ont ete agr6es par l'autre Etat pour y remplir leurs fonctions seront exemptes dans ce dernier Etat de tous imp6ts directs et per- sonnels (nationaux, d'Etat ou lo- caux) au siege de leur residence principale. Ceux de ces fonctionnaires qui possedent des immeubles dans l'Etat oi ils remplissent leurs fonctions ne beneficieront pas de l'exemption susvis6e en ce qui concerne les imp6ts afferents a ces immeubles. Ceux qui exercent dans ce meme Etat une occupa- tion lucrative privee n'auront pas droit a l'exemption pr6vue par le present article. TITRE II Assistance Fiscale ARTICLE 20 En vue d'assurer une meilleure application des imp6ts vises dans la presente Convention, les Etats contractants s'engagent, sous re- serve de reciprocit6, a echanger les renseignements d'ordre fiscal que 1'Administration d'un des Etats detient ou peut obtenir d'apres les regles de sa propre legislation et qui seraient utiles A l'autre Exchange of infor- mation. 904 [59 STAT.

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