Page:United States Statutes at Large Volume 61 Part 3.djvu/388

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61 STAT.] FINLAND-DOUBLE TAXATION-June 6,1946 2673 Jan. 7, 1947 which consists exclusively of earnings derived from the operation of ships documented under the laws of Finland are exempted from taxa- tion by the United States of America. The Government of the United States of America considers that your note above-mentioned and this reply note constitute an agreement between the two Governments with respect to this matter, it being Effective date. understood that this agreement, and the exemption from United States taxes to which it relates, shall be deemed to be effective beginning November 19, 1943, the date of the Finnish law cited in your note. It is understood, further, that this agreement may be terminated at Termination. any time by a six months' notice in writing given by either Government to the other Government. Accept, Sir, the renewed assurances of my highest consideration. For the Secretary of State: WnLARD L. THORP The Honorable Dr. K. T . JUTILA, Minister of Finland.