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evidenced in two unpublished documents, as follows: (1) a note, dated 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."]