PROTOCOL OF EXCHANGE TO THE CONVENTION BETWEEN THE UNITED STATES OF AMERICA AND PAKISTAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
颁布时间:1970-01-01
The undersigned, James M. Langley, Ambassador Extraordinary and
Plenipotentiary of the United States of America in Pakistan, and Manzur
Qadir, Minister for Foreign Affairs and Commonwealth Relations, Government
of the Republic of Pakistan, 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 Pakistan for the Avoidance of Double Taxation
and the Prevention of Fiscal Evasion with respect to taxes on Income,
signed at Washington on July 1, 1957.
The respective Instruments of Ratification of the aforesaid Convention
having been examined and found to be in due form, the exchange thereof
took place this day.
IN WITNESS WHEREOF, the respective Plenipotentiaries have signed the
present Protocol of Exchange.
DONE in duplicate, in the English language, at Karachi this
twenty-first day of May in the year one thousand, nine hundred and
fifty-nine.
JAMES M. LANGLEY,
(For the Government of the United States of America).
MANZUR QADIR,
(For the Government of the Republic of Pakistan).
[*Editor's Note: Although the protocol of exchange does not recite
acceptance by Pakistan of the reservation subject to which the United
States ratified the convention, Pakistani acceptance of the reservation is
evidenced in two unpublished documents, as follows: (1) a note, dated
October 17, 1958, from the Pakistan Ministry of Foreign Affairs and
Commonwealth Relations to the United States Embassy in Karachi, in which
it is stated that " the Government of Pakistan *** [has] no objection to
the provision of the reservation in the convention ***"; (2) the Pakistani
instrument of ratification, dated May 2, 1959, in which It is stated that.
"The Government of the Republic of Pakistan having considered the
Convention aforesaid, hereby confirm and ratify the same and undertake to
perform and carry out all the stipulations therein contained subject to
the reservation that the second sentence of paragraph one of Article XV
has not been ratified and is excepted from the operation of the Convention
with the same effect as though that sentence were deleted."]