Page:United States Statutes at Large Volume 61 Part 4.djvu/12

 3354 Exemption of sala- ries, etc., from taxa- tion. Applicability where next of kin reside in Belgium. Time limit; exoep- tion. INTERNATIONAL AGREEMENTS OTHER THAN TREATIES [61 STAT. VI Salaries and other remuneration paid by the United States to personnel who are citizens of the United States while engaged in the operations contemplated by this agreement, shall be exempted from any and all forms of taxation, direct or indirect, excepting however that such citizens, if domiciled in, or having their permanent residence in Belgium, shall be liable for payment of the professional tax and the national emergency tax on their earnings and also the compli- mentary personal tax. It is understood that if a treaty for the avoid- ance of double taxation, now under negotiation between the Belgian and United States Governments, is adopted and supplemented by law, American personnel in charge of permanent cemeteries will be exempted from tax on their earnings. Pending adoption of such treaty, temporary postponement of taxation on such earnings may be arranged if expressly requested by competent United States authori- ties, with indication of names and addresses of the persons concerned. VII The provisions of this agreement shall apply with equal force and effect to the shipment of remains from other foreign countries into Belgium and the disposition thereof, where the next of kin reside in Belgium or one of its possessions or territories and request final interment of remains in a permanent United States Military Cemetery in Belgium. VIII The Belgian Government will undertake to initiate legislation in the Belgian Parliament for the exemption from stamp taxes and other taxes not expressly waived in this agreement, referred to in paragraphs II, III and V above. IX The rights, privileges and prerogatives reserved to the United States herein shall be exercised prior to 1 January 1955, except as relates to use of lands acquired for permanent cemeteries and/or memorials, including improvements thereto and buildings constructed thereon, which shall run in perpetuity. I take this occasion to renew to Your Excellency the assurances of my highest consideration. THEODORE C. ACHILLES Charge d'Affaires, a.i. His Excellency Monsieur PAUL HENRI SPAAK, Ministerfor Foreign Affairs, Brussels.

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