NOTES OF EXCHANGE 1 TO THE CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL DEPARTMENT OF STATE OFFICE OF LANGUAGE SERVICES Translating Division LS No. 145237a Russian TM/ REPUBLIC OF KAZAKHSTAN MINISTRY OF FINANCE 480091 Almaty 91, pr. Ablaykhana 97 Telegraph address: Almaty 91, Teletype 251 "Filin" 64 Tel: 62-92-97, Fax: 8-327-62-27-70 September 7, 1994 No. F-2 [illegible]- 4- 1 [illegible]1/5731 [sic] TO: The Ministry of Foreign Affairs of the Republic of Kazakhstan Re: 　　Convention for the Avoidance of Double Taxation with the U.S. 　　The Ministry of Finance of the Republic of Kazakhstan has reviewed note no. MFA 723 of August 1, 1984, from the Embassy of the United States of America concerning technical corrections to the English and Russian texts of the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital between the Republic of Kazakhstan and the United States of America, signed on October 24, 1993, and consents to the incorporation of these changes into the originals of the texts on file in the Republic of Kazakhstan. 　　The following is understood to be the procedure for incorporating the changes into the original texts of the documents on file in Kazakhstan: the changes will not be physically entered directly on the signed copies; rather, notes will be exchanged that contain references to the locations at which changes need to be made. The original documents themselves will not be corrected and will remain unchanged. The signed notes with a list of the technical corrections will be filed with the signed copies of the Convention and will become a part of the official agreement. 　　After the exchange of notes consenting to the introduction of the relevant technical changes, the amendments will be deemed to have been made and [subject indeterminate] will be printed in corrected form upon publication in official editions of announcements of legislative acts of the highest legislative bodies of both States. 　　The Kazakh-language version, which is in the process of conformance, will also be corrected to reflect these changes. 　　In connection with the foregoing, the Ministry of Finance requests the Ministry of Foreign Affairs of the Republic of Kazakhstan to make the relevant corrections to the originals of the English and Russian texts of the Convention on file in the Republic of Kazakhstan by transmitting a reply note to the Embassy of the U.S. in Kazakhstan. 　　A draft note proposed by the U.S. and our version of the draft are attached, along with the text of the technical changes in Russian. Deputy Minister [signature] B. Aymakov Embassy of the United States of America Almaty, August 15, 1994 Mr. Yerkishbay Derbisov Minister of Finance Republic of Kazakhstan Almaty Excellency: 　　I have the honor to refer to the Convention between the Government of the Republic of Kazakhstan and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital, signed at Almaty on October 24, 1993. 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 taxpayer; and the tax authorities of our two countries in interpreting those provisions. 　　If the positions stated in the Memorandum of understanding meet with the approval of the Government of the Republic of Kazakhstan, this note and your note in reply thereto will indicate that our governments share a common understanding. 　　Accept, Excellency, the expression of my highest consideration. 　　　　　　　　　　　　　　　　　　　　　　　　　　　　Sincerely, 　　　　　　　　　　　　　　　　　　　　　　　　　　　(s) William Courtney 　　　　　　　　　　　　　　　　　　　　　　　　　　　 　Ambassador