811.512332 Shipping/20
The Brazilian Minister for Foreign Affairs
(Mangabeira)
to the American Ambassador in Brazil
(Morgan)
[Translation]
Rio de
Janeiro, May 31, 1929.
NC/56
Mr. Ambassador: In continuation of my Note
NC/29 of last April,36
regarding the request of this Embassy for an exemption of income tax for
American navigation companies, I have the honor to send Your Excellency
herewith a copy of the reply from the Ministry of Finance giving an
answer to the said request.
Furthermore, I beg to inform Your Excellency that, upon this date, I have
again sent to the said Ministry the provisions of the law mentioned in
Note No. 1,419 of March 5th last, which, in your country assures
reciprocity to foreign navigation companies of the exemption from the
tax referred to.
I renew [etc.]
[Enclosure—Translation]
The Brazilian Minister of Finance
(Oliveira
Botelho) to the Brazilian
Minister for Foreign Affairs (Mangabeira)
[Rio de Janeiro] May 29,
1929.
No. 33
Mr. Minister: Accompanying notes Nos. NC/94
to 97 and 112 of April last and NC/123 of this month Your Excellency
transmitted me requests from the Embassies of Italy, North America,
Japan and France, and from the Legations of Germany, Norway and
Denmark for exemption from income tax, in accordance with Art. 6 of
decree No. 5,623, of December 29, 1928, for the navigation companies
of those countries engaged in traffic with Brazil.
[Page 477]
In reply I have the honor to state to Your Excellency that in view of
the provisions of the above cited law in order that navigation
companies domiciled in foreign countries may be exempted from the
taxation referred to it will be sufficient that Your Excellency’s
Ministry shall state to the Ministry of Finance that such a law
exists in the interested State granting similar favors to Brazilian
navigation companies. It will not be necessary to negotiate any
agreement such as that proposed by the Danish Legation.
I have to inform Your Excellency that the Income Tax Office has
suspended the collection of said tax from the navigation companies
domiciled in foreign countries pending information of the
non-existence of the conditions mentioned in our law in relation to
any country.
I beg [etc.]
F. C. de Oliveira
Botelho
