declarations and particulars required by the taxing authority in order to establish the percentage in accordance with the provisions of this Agreement. 10. The present Agreement shall come into force immediately and shall continue in operation until the expiration of twelve months from the date on which either Contracting Party shall have given notice to terminate it. 11. The stipulations of the present Agreement shall not be applicable to India or to any of His Britannic Majesty's Self-Governing Dominions, colonies, possessions, or protectorates, unless notice is given by His Britannic Majesty's representative at Madrid of the desire of His Britannic Majesty that the said stipulations shall apply to any such territory. 12. The terms of the preceding Article relating to India and to His Britannic Majesty's Self-Governing Dominions, colonies, possessions and protectorates shall apply also to any territory in respect of which a mandate on behalf of the League of Nations has been accepted by His Britannic Majesty. 13. As regards India or any of His Britannic Majesty's Self-Governing Dominions, colonies, possessions or protectorates, or any territory in respect of which a mandate on behalf of the League of Nations has been accepted by His Britannic Majesty, to which the stipulations of the present Agreement shall have been made applicable under this Article, either of the Contracting Parties shall have the right to terminate it separately at any time on giving twelve months' notice to that effect. In witness whereof the undersigned have signed the present Agreement and have affixed thereto their seals. Done at Madrid in duplicate, this 27th day of June, in the year 1924. (L.S.) HORACE RUMBOLD. FERNANDO ESPINOSA DE LOS DECLARATION between Great Britain and Sweden relating to Air Navigation between Sweden and Great Britain.Stockholm, March 5, 1924. (1) THE undersigned, duly authorised thereto by their respective Governments, hereby declare: 1. The Articles 11 and 12 of the Provisional Agreement for the control of air traffic between Great Britain and (1) Treaty Series, No. 19 (1924)" (Cmd. 2138). Signed also in the Swedish language. Sweden, concluded on the 16th February, 1921, (2) will be regarded by the Royal Swedish Government as complied with, so far as entering or leaving Sweden is concerned, if paragraphs 23 and 24* of the Royal Swedish Decree of the 8th December, 1922, containing certain dispositions relating to the execution of the Decree of the 26th May, 1922, concerning air traffic, are complied with. 2. The said Articles will be regarded by His Britannic Majesty's Government as complied with if Swedish aircraft when entering Great Britain land at, and when leaving Great Britain depart from, any aerodrome where Customs facilities exist. Done in duplicate at Stockholm the 5th day of March, 1924. (L.S.) COLVILLE BARCLAY. (L.S.) E. MARKS VON WURTEMBERG. (2) Vol. CXIV, page 386. *(Translation.) (No. 617.) Extract from Royal Decree dated December 8, 1922, concerning the application of the Decree dated May 26, 1922, relating to Air Navigation. Paragraph 23. Aircraft arriving from or leaving for a foreign country shallunless otherwise permitted by the Customs Administration in particular cases on arrival in or departure from Sweden call at one of the following Customs aerodromes, to wit, Ostersund, Karlstad, Strömstad, Gothenburg, Helsingborg, Malmö, Trelleborg, Kristianstad, Kalmar, Stockholm, Gefle, Sundsvall, Umea or Lulea. Paragraph 24. Aircraft arriving from abroad, subject to the regulations laid down in paragraph 16 regarding prohibited areas, shall cross the frontier in the vicinity of one of the Customs aerodromes mentioned in paragraph 23. After crossing the frontier, the aircraft shall pass the nearest Customs aerodrome at an altitude which will permit of signals being distinguished. This Decree comes into operation from the 1st January. 1923, on which date the Decree of the 18th February, 1921 (No. 82), with reference to the conclusion of a Provisional Agreement relating to Air Navigation between Sweden and Great Britain, and the Decree of the 15th April, 1921 (No. 184), relating to certain Safety Regulations in regard to Exhibitions of Flying and Flying with Passengers, &c., shall come into force. NOTES exchanged between Great Britain and Sweden further renewing the Arbitration Convention between the United Kingdom and Sweden of August 11, 1904.London, November 9, 1924.(1) Sir, (No. 1.)-Mr. Chamberlain to the Swedish Minister. Foreign Office, November 9, 1924. I HAVE the honour to state that His Britannic Majesty's Government are prepared to renew for a further period of five years from the present date the Arbitration Convention signed at London on the 11th August, 1904, (2) which was successively renewed by the Conventions signed at London on the 9th November, 1909, the 9th November, 1914, and the 9th November, 1919, (3) respectively, in so far as the provisions of the aforesaid Convention apply to the Kingdom of Sweden. 2. It will be understood, however, that in place of reference to the Permanent Court of Arbitration, as provided for in Articles 1 and 2 of the aforesaid Convention of the 11th August, 1904, the reference shall in any case arising be made to the Permanent Court of International Justice, in accordance with the procedure laid down in the Statute of that Court and in the Rules of Court adopted thereunder. 3. If this proposal is agreeable to the Swedish Government, the present note and your reply in similar terms will be regarded as giving legal validity to and as placing on record the understanding between the respective Governments in. the matter. I have, &c. AUSTEN CHAMBERLAIN. Sir, (No. 2.)-The Swedish Minister to Mr. Chamberlain. Swedish Legation, London, November 9, 1924. In reply to your note of this day, I have the honour to state that the Swedish Government are prepared to renew for a further period of five years from the present date the Arbitration Convention signed at London on the 11th August, 1904, which was successively renewed by the Conventions signed at London on the 9th November, 1909, the 9th November, 1914, and the 9th November, 1919, respectively, in so far as the provisions of the aforesaid Convention apply to the Kingdom of Sweden. (1) Treaty Series, No. 28 (1925)" (Cmd. 2426). (3) Vol. CXII, page 774. 2. It will be understood, however, that in place of reference to the Permanent Court of Arbitration as provided for in Articles 1 and 2 of the aforesaid Convention of the 11th August, 1904, the reference shall in any case arising be made to the Permanent Court of International Justice, in accordance with the procedure laid down in the Statute of that Court and in the Rules of Court adopted thereunder. 3. It is further agreed that your note and this reply will be regarded as giving legal validity to and as placing on record the understanding between the respective Governments in the matter. I have, &c. PALMSTIERNA. AGREEMENT between Great Britain and Sweden for the Reciprocal Exemption from Income Tax in certain cases of Profits accruing from the Business of Shipping.London, December 19, 1924. (1) His Britannic Majesty's Government and the Royal Swedish Government, being desirous of concluding an Agreement for the reciprocal exemption from income tax in certain cases of profits accruing from the business of shipping, have agreed as follows: ART. 1. In consideration of the declaration contained in Article 2 hereof, His Britannic Majesty's Government undertake to take the necessary steps under Section 18 of the Act of Parliament of the United Kingdom, known as “The Finance Act, 1923,"(2) for exempting from income tax (including super-tax) chargeable in Great Britain and Northern Ireland for the year of assessment 1923-24 commencing on the 6th day of April, 1923, and every subsequent year of assessment, any profits which accrue from the business of shipping carried on by an individual resident in Sweden or by a company managing and controlling such business in Sweden. 2. The Government of His Majesty the King of Sweden hereby declare that, under the laws of Sweden relating to income and property tax (" inkomst- och förmögenhetsskatt") and to tax on immovable property and on income ("bevillning av fast egendom samt av inkomst "), tax is not chargeable on profits which accrue from the business of shipping carried on by an individual resident in Great Britain or (1)" Treaty Series, No. 11 (1925)" (Cmd. 2322). Signed also in the Swedish language. (2) Vol. CXVII, page 68. Northern Ireland or by a company managing and controlling such business in Great Britain or Northern Ireland. 3. The expression "the business of shipping" means the business carried on by an owner of ships, and for the purposes of this definition the expression owner" includes any charterer. 64 4. The arrangements made in accordance with Article 1 shall cease to have effect if and so soon as the laws of Sweden cease to give the relief indicated in the declaration contained in Article 2. In witness whereof the undersigned, duly authorised to that effect, have signed this Agreement and have affixed thereto their seals. Done in duplicate at London, the 19th December, 1924. (L.S.) AUSTEN CHAMBERLAIN. PALMSTIERNA. (L.S.) NOTES exchanged between Great Britain and Switzerland respecting the Application to the Principality of Liechtenstein of Commercial Agreements in force between Great Britain and Switzerland.-London, March March 28 and April 26, 1924.(1) (No. 1.) The Swiss Minister to the Secretary of State for Foreign Affairs. M. le Président, Légation de Suisse, Londres, le 28 mars 1924. PAR note du 4 novembre 1919, mon prédécesseur a porté à la connaissance de son Excellence M. le Marquis Curzon de Kedleston que le Conseil fédéral suisse avait consenti à assumer, à l'étranger, par l'intermédiaire de sa représentation diplomatique et consulaire, les intérêts de la Principauté de Liechtenstein. En faisant suite à cette communication et d'ordre de mon Gouvernement, j'ai l'honneur de communiquer à votre Excellence ce qui suit: Au printemps 1919, la Principauté de Liechtenstein, aux prises avec de sérieuses difficultés, demanda au Conseil fédéral suisse de l'assister dans la sauvegarde de ses intérêts économiques. Celui-ci ne refusa pas l'aide que sollicitait le petit pays voisin, dont la superficie est de 159 kilomètres carrés et qui compte à peine 12,000 habitants. Des pourparlers furent engagés en vue de la conclusion entre les deux pays d'accords relatifs aux postes et aux douanes. En vertu (1) "Treaty Series, No. 20 (1924)" (Cmd. 2152). |