EMBASSY OF THE UNITED STATES OF AMERICA Vienna, May 31, 1996 Dr. Benita Ferrero-Waldner, The State Secretary, Federal Ministry for Foreign Affairs, Vienna. Excellency: 　　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 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. 　　Accept, Excellency, the expression of my highest consideration. (s) Swanee Hunt