AND WHEREAS the Senate of the United States of America, by their resolution of September 17, 1951, two-thirds of the Senators present concurring therein, did advise and consent to the ratification of the aforesaid convention, subject to an understanding as follows: 　　"It is understood that the application of Article XIX of the convention shall be confined and　limited as granting authority to each Contracting State to collect only such taxes imposed by the　other Contracting State as will insure that the exemption or reduced rate of tax granted under the present convention by such other State shall not be enjoyed by persons not entitled to such benefits"; 　　AND WHEREAS the text of the aforesaid understanding was communicated by the Government of the United States of America to the Government of the Kingdom of Greece and the aforesaid understanding was accepted by the Government of the Kingdom of Greece; 　　AND WHEREAS the aforesaid convention was duly ratified by the President of the United　States of America on December 5, 1951, in pursuance of the aforesaid advice and consent of the　Senate and subject to the aforesaid understanding, and the aforesaid convention was duly ratified　on the part of the Kingdom of Greece; AND WHEREAS a protocol between the United States of America and the Kingdom of Greece was signed at Athens on April 20, 1953, in evidence of the acceptance by the Government of the Kingdom of Greece of the aforesaid understanding, the original of which protocol, in the English and Greek languages, is word for word as follows: PROTOCOL 1 　　With reference to the convention between the United States of America and the Kingdom of Greece for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Athens on February 20, 1950, the undersigned, The Honorable JOHN E. PEURIFOY, Ambassador of the United States of America in Greece, and His Excellency STEPHANOS STEPHANOPOULOS, Minister of Foreign Affairs of Greece, being duly authorized thereto by their respective Governments, have met and, having considered a resolution adopted by the United States Senate with respect to reciprocal assistance in the collection of taxes, have reached an understanding reading as follows: 　　"It is understood that the application of article XIX of the convention shall be confined and　limited as granting authority to each Contracting State to collect only such taxes imposed by the other Contracting State as will insure that the exemption or reduced rate of tax ranted under the present convention by such other State shall not be enjoyed by persons not entitled to such benefits". 　　This Protocol shall be considered to be an integral part of the Convention as signed in Athens on February 20, 1950, and shall enter into force on the date on which the Government of the United States of America receives formal notice of the ratification of this Protocol by the Parliament of the Kingdom of Greece. 　　IN WITNESS WHEREOF, the respective Plenipotentiaries have signed the present Protocol. 　　DONE at Athens in duplicate in the English and Greek languages both texts having equal authenticity, this 20th day of April 1953. FOR THE GOVERNMENT OF THE FOR THE GOVERNMENT OF UNITED STATES OF AMERICA THE KINGDOM OF GREECE (s) John E. Peurifoy (s) Stephanos Stephanopoulos 　　AND WHEREAS it is provided in Article XXI of the aforesaid convention that it shall become effective on the first day of January of the year in which the exchange of the instruments of ratification takes place; 　　AND WHEREAS it is provided in the aforesaid protocol that it shall be considered to be an integral part of the aforesaid convention and shall enter into force on the date on which the Government of the United States of America receives formal notice of the ratification of the said protocol by the Parliament of the Kingdom of Greece; 　　AND WHEREAS the respective instruments of ratification of the aforesaid convention were duly exchanged at Athens on December 30, 1953, and a protocol of exchange, in the English and Greek languages, was signed at that place and on that date by the respective Plenipotentiaries of the United States of America and the Kingdom of Greece, the signing of the said protocol of exchange being deemed to constitute receipt by the Government of the United States of America of formal notice of the ratification on the part of the Kingdom of Greece of the aforesaid protocol of April 20, 1953; AND WHEREAS, in accordance with the provisions of Article XXI of the aforesaid convention, the convention is effective beginning January 1, 1953; Now, THEREFORE, be it known that I, Dwight D. Eisenhower, President of the United States of America, do hereby proclaim and make public the aforesaid convention of February 20, 1950, with the aforesaid protocol of April 20, 1953, to the end that the same and every article and clause thereof may be observed and fulfilled in good faith by the United States of America and by the citizens of the United States of America and all other persons subject to the jurisdiction thereof, subject to the aforesaid understanding. 　　IN TESTIMONY WHEREOF, I have hereunto set my hand and caused the Seal of the United States of America to be affixed. 　　DONE at the city of Washington this fifteenth day of January in the year of our Lord one thousand nine hundred fifty-four and of the Independence of the United States of America the one hundred seventy-eighth. (s) Dwight D. Eisenhower By the President: JOHN FOSTER DULLES Secretary of State PROTOCOL 2 　　The undersigned, the Honorable CAVENDISH W. CANNON, Ambassador of the United States of America in Greece, and His Excellency ALEXANDER PAPAGOS, Field marshal of Greece Prime Minister, Minister for Foreign Affairs ad interim, being duly authorized by their respective Governments, have met for the purpose of exchanging the instruments of ratification by their respective Governments of the convention between the United States of America and the Kingdom of Greece for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Athens on February 20, 1950, and the respective instruments of ratification of the convention aforesaid having been compared and found to be in due form, the exchange took place this day. As recited in the ratification on the part of the United States of America, the Senate of the United States of America, in its resolution of September 17, 1951 advising and consenting to the ratification of the convention aforesaid, expressed a certain understanding with respect thereto, as follows: 　　"It is understood that the application of Article XIX of the convention shall be confined and limited as granting authority to each Contracting State to collect only such taxes imposed by the other Contracting State as will insure that the exemption or reduced rate of tax granted under the present convention by such other State shall not be enjoyed by persons not entitled to such benefits". 　　The text of the said understanding was communicated by the Government of the United States of America to the Government of the Kingdom of Greece. The Government of the Kingdom of Greece has accepted the said understanding by a supplementary protocol signed in Athens on April 20, 1953 and ratified by Legislative Decree No 2548, of August 16, 1953, promulgated with the advice and consent of the Interim Parliamentary Committee and published in the Greek Government Gazette, Volume I, Folio 231, of August 27, 1953. 　　Accordingly it is understood by the two Governments that, upon entry into force of the convention aforesaid in accordance with its provisions, Article XIX thereof shall be applied in accordance with the said understanding. 　　IN WITNESS WHEREOF, the respective Plenipotentiaries have signed the present Protocol of Exchange. 　　DONE in duplicate, in the English and Greek languages, at Athens this 30th day of December 1953. FOR THE GOVERNMENT OF THE FOR THE GOVERNMENT OF UNITED STATES OF AMERICA THE KINGDOM OF GREECE (s) Cavendish W. Cannon (s) A. Papagos