Editorial Note
On December 18, 1951, in Washington, New Zealand and the United States exchanged ratifications of the bilateral Convention signed at Washington March 16, 1948, for the avoidance of double taxation and income tax evasion. The United States Senate had given its advice and consent to ratification on September 17, 1951, subject to a reservation, which New Zealand had accepted. Documentation regarding the reservation is in file 611.4492 for 1951. For text of the Convention, see Department of State United States Treaties and Other International Agreements, Volume 2 (pt. 2), page 2378.