Page:UN Treaty Series - vol 1332.pdf/175

This page has been proofread, but needs to be validated.
1983
United Nations—Treaty Series · Nations Unies—Recueil des Traités
165

EXCHANGE OF LETTERS

I

L'AMBASSADEUR D'ISRAËL[1]

Rome, 19 February 1970

Excellency,

I have the honour to refer to the Conventions between the Italian Republic and the State of Israel for the avoidance of double taxation with respect to taxes on income and capital and for the prevention of double taxation on estates and inheritances signed in Rome on the 22nd of April 1968.[2]

The first Convention provides, in art. XXIV, parag. two, that this Convention shall apply, after its entry into force, to income earned and to capital owned on or after the first day of January 1962, while the application of the second Convention is limited, according to article eleven, to successions devolving on or after the date of the entry into force of the Convention.

In order to establish an uniformity between the texts of the two agreements, I have the honour to propose, in the name of my Government, that the convention for the prevention of double taxation on estates and inheritances will apply to successions devolving on or after the first day of January 1962.

If this modification is acceptable to the Government of Italy, I have the honour to propose that this letter and Your Excellency's reply will constitute an agreement which will enter into force together with the Convention for the prevention of double taxation on estates and inheritances and will constitute an integral part of and have the same duration as that Convention. Please accept, Excellency, the assurances of my highest consideration.

Amiel E. Najar

H. E. Aldo Moro

Minister for Foreign Affairs

Rome

Vol. 1332, 1-22352

  1. ↑ The Ambassador of Israel.
  2. ↑ See pp. 99 and 151 of this volume.
This article is issued from Wikisource. The text is available under Creative Commons Attribution-Share Alike 4.0 unless otherwise noted. Additional terms may apply for the media files.