2636 DOUBLE INCOME TAX-SHIPPING PROFITS-GERMANY. Thus, according to the Dote verbale of the Embassy of the United States of America of November 29, the conditions are fulfilled in order that, beginning January 1, 1921, the incomes derived from the operation of ships by Gennan citizens who are not residents of the United States of America, and by companies with their seat in Gennany, are exempt from the income tax in the United States of America. Since, according to the note verbale of the Embassy of the United States of America dated November 29, the period granted for the filing of tax declarations expires on December 15 for certain Gennall shipping companies, the Foreign Office would ~reatly appreciate it if the Embassy of the United States of Amenca would infonn its Government by telegraph of the change made in the order of the Ministry of Finance of August 10, 1923. BERLIN, December 11, 1924 To the EMBASSY OF THE UNITED STATES OF AMERICA. March 20,1925. The American Embassy at Berlin to the German Mi'n.,i.stry jor Foreign Affairs No. 1103 NOTE VERBALE The Embassy of the United States of America pl'E~sents its compli- ments to the Ministry for Foreign Affairs and has the honor to refer . V Steu 1998 . to Its note verbale No. B 49423 of December 11,1924, concermng the taxation by Germany of the earnings derived from the operation of ships documented under the laws of the United States. The Embassy is in receipt of an instruction from its Government stating that, according to advices received from the Secretary of the Treasury of the United States, Germany is now considered to have satisfied the equivalent exemption provision of Section 213(b)(8) of both the Revenue Acts of 1921 and 1924, and that accordingly the income of a non-resident alien or foreign corporation from sources within the United States which consists exclusively of earnings of a shiJ) or ships documented under the laws of Gennany is exempt from Federal income tax and such exemption is applicable for the year 1921 and subsequent years. To the MINISTRY FOR FOREIGN AFFAIRS, Berlin. APPENDIX BERLIN, March 20,1925. Ordinance oj August 10, 1923 DER REICHSMINISTER DER FINANZEN. III C 7412. BERLIN, den 10. August 1923. Augus~ 10,1~:_ BetriJlt: Befreiung nordamerikanischer Recdereien von der Korper- schaftssteuer. Nach Sektion 213 Abs. 8 des Revenue Act von 1921 der Vereinigten Staaten von Amerika ist das ausschliesslich aus dem Betriebe cines oder mehrerer Schiffe herriihrende Einkommen einer ausliindis<>hen
