60 STAT.] UNITED KINGDOM-DOUBLE TAXATION-APR . 16, 1945 Convention between the United States of America andthe United Kingdom April 16,1945 respecting double taxation and taxes on estates of deceased persons. [T. . A.S.1547 Signed at Washington April 16, 1945; ratification advised by the Senate of the United States of America June 1, 1946; ratified by the President of the United States of America June 26, 1946; ratifications exchanged at Washington July 25, 1946; proclaimed by the President of the United States of America July 30, 1946. BY THE PRESIDENT OF THE UNITED STATES OF AMERICA A PROCLAMATION WHEREAS a convention between the United States of America and the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on the estates of deceased persons was signed by their respective Plenipotentiaries at Washington on April 16, 1945, the original of which convention is word for word as follows: The Government of the United States of America and the Govern- ment of the United Kingdom of Great Britain and Northern Ireland, Desiring to conclude a convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on the estates of deceased persons, Have appointed for that purpose as their respective Plenipoten- tiaries: The Government of the United States of America: Mr. Edward R. Stettinius, Jr., Secretary of State, and The Government of the United Kingdom of Great Britain and Northern Ireland: The Right Honorable the Earl of Halifax, K.G., Ambassador Extraordinary and Plenipotentiary in Washington, Who, having exhibited their respective full powers, found in good and due form, have agreed as follows: ARTICLE I (1) The taxes which are the subject of the present Convention are: (a) In the United States of America, the Federal estate tax, and (b) In the United Kingdom of Great Britain and Northern Ireland, the estate duty imposed in Great Britain. (2) The present Convention shall also apply to any other taxes of a substantially similar character imposed by either Contracting Party subsequently to the date of signature of the present Convention or by the government of any territory to which the present Convention applies under Article VIII or Article IX. 8064° - -4 8-PT. -- 19 Plenipotentiaries. Pot, pp. 1395, 139 1391
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