THE STATE SECRETARY FOR FOREIGN AFFAIRS Vienna, May 31, 1996 Dr. Swanee HUNT Ambassador of the United States of America Vienna Excellency, 　　I have the honor to acknowledge receipt of your Note of May 31, 1996 which reads as follows: 　　"I have the honor to refer to the Convention signed today between the Republic of Austria and the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income. There is attached to this note a Memorandum of Understanding with respect to certain provisions of that Convention for the purpose of giving guidance both to the taxpayers and to the tax authorities of our two countries in interpreting these provisions. 　　If the provisions stated in the Memorandum of Understanding meet with the approval of the Government of the Republic of Austria, this note and your reply thereto will indicate that our Governments share a common understanding." 　　I have the honor to inform you that my Government agrees to the proposals contained in your Note. 　　Accept, Excellency, the expression of my highest consideration. (s) Dr. B. FERRERO-WALDNER