inform me of the terms of an arrangement between Denmark and the United States of America, under which the American Government is prepared to transfer to the Danish Government the United States Army air navigation, air communication and weather facilities located at Kastrup airport.

In reply, I have the honour to inform you, that the Danish Government accept this arrangement, which reads as follows:

[For text of arrangement, see U.S. note, above.]

I avail myself of this opportunity to renew to you, Monsieur le Ministre, the assurances of my highest consideration.

Monsieur JOSIAH MARVEL, Jr.,

Minister of the United States of America,

Copenhagen.

GUSTAV RASMUSSEN

WAIVER OF VISA FEES FOR NONIMMIGRANTS

Exchange of notes at Copenhagen June 9 and 21 and July 7 and 8, 1947

Entered into force July 8, 1947

Supplemented by agreement of April 30 and May 1, 1958 1

1

62 Stat. 4068; Treaties and Other International Acts Series 2110

The American Embassy to the Ministry for Foreign Affairs

AIDE MEMOIRE

AMERICAN EMBASSY COPENHAGEN, June 9, 1947

It is understood that the Danish Embassy at Washington has informally discussed with the Department of State the possibility of effecting a reciprocal arrangement for the abolition of non-immigrant passport visa requirements. Unfortunately Section 30 of the Alien Registration Act of 19402 makes it impossible for the United States Government to enter into an agreement for the abolition of visas for persons entering the United States.

However, should the Danish Government feel disposed to waive visa requirements for American citizens entering Denmark for a temporary period, the Government of the United States would be inclined to grant gratis visas valid for twenty-four months to Danish subjects coming to the United States for a temporary visit. Such visas would be valid for any number of entries into the United States or United States territory within the period above mentioned, provided the non-immigrant status of the bearer is maintained

1

'In an exchange of notes at Washington April 30 and May 1, 1958 (not printed), the United States and Denmark agreed that:

"1. American citizens who wish to stay in Denmark for a period exceeding three months after the entry from a non-Nordic country into one of the countries party to the above-mentioned convention [convention of July 12, 1957, between Denmark, Finland, Norway, and Sweden regarding abolition of passport control at inter-Nordic frontiers] must apply for a residence permit in Denmark.

"2. The time-limit of three months will be counted from and including the date of his last entry into the territory of the said Nordic countries. A visitor who during the last six months before his last entry has been staying in one of the Nordic countries will, however, have such a period of stay deducted from the said period of three months."

254 Stat. 673.

at the time of each application for admission. The period of validity of a visa relates only to the period within which it may be used in connection with an application for admission to the United States, but does not refer to the length of the stay of the alien in the United States, which is a matter within the discretion of the immigration authorities.

Referring to the American Embassy's Aide Memoire no. 261 of September 3rd, 1946, regarding American joint passports being valid for entry into Denmark and later conversations on the same subject the Ministry for Foreign Affairs have the honour to inform the Embassy that the Ministry of Justice have informed the authorities concerned that American passports including the bearer's wife and children under 21 years of age are valid for entry into Denmark as from June 14th, 1947. 2 copies of the circular regarding this matter are enclosed."

Furthermore the Ministry of Justice have agreed in principle to the abolition of non-immigrant visa requirements for United States citizens coming to Denmark provided that the visa facilities mentioned in the Embassy's Aide Memoire of June 9th, 1947, be granted Danish subjects visiting the United States.

In order to expedite the abovementioned visa arrangement the Ministry for Foreign Affairs would appreciate at the earliest convenience to be informed of the American Government's attitude towards the matter.

The Ministry for Foreign Affairs present their compliments to the American Embassy and with reference to their note verbale of June 21st, 1947,

* Not printed here.

have the honour to inform the Embassy that according to a decree issued by the Ministry of Justice on June 27th, 1947, no visas are required as from that date for citizens of the United States of America visiting Denmark.

In case it is desired to extend the visit for a period exceeding 3 months, or, if the visitor should wish to take up employment in this country, an application to that effect must be submitted to the competent Danish authorities.

COPENHAGEN, July 7th, 1947.

THE AMERICAN EMBASSY,

No. 142

Copenhagen.

[SEAL]

The American Embassy to the Ministry for Foreign Affairs

AMERICAN EMBASSY COPENHAGEN, DENMARK, July 8, 1947

The American Embassy presents its compliments to the Royal Ministry for Foreign Affairs and has the honor to acknowledge the receipt of the Ministry's note verbale (A. Journal Nr. 36. D. 57. a.) of July 7, 1947. It is noted with satisfaction that according to a decree issued by the Ministry of Justice on June 27, 1947, visas are no longer required for citizens of the United States of America visiting Denmark. Note has also been taken of the fact that this decree does not affect the length of stay in the country and that application must be made to the competent Danish authorities if the stay exceeds three months or if the visitor wishes to take employment in Denmark.

The United States Government in view of the above action regarding requirements for United States citizens proceeding to Denmark, has authorized its consular offices to issue to non-immigrant Danish subjects, other than officials, visas valid for any number of entries into the United States and its possessions during the period of 24 months from the date of issuance, provided they hold valid Danish passports and continue to maintain nonimmigrant status. The period of validity of the visa relates to the period within which the visa is used for presentation at a port of entry and not to the length of stay in the United States, which is a matter for determination by the immigration or other appropriate authorities. The provisions of the agreement of July 1925 relative to the waiver of visa fees for non-immigrants continue in effect.

ROYAL MINISTRY FOR FOREIGN AFFAIRS

Copenhagen, Denmark

'Ante, p. 76.

C.T.S.

DOUBLE TAXATION: TAXES ON INCOME

Convention signed at Washington May 6, 1948

Senate advice and consent to ratification, with a reservation, June 17, 1948 1

Ratified by Denmark, with the exception of article XII, November 23, 1948

Ratified by the President of the United States, with a reservation, November 24, 19481

Ratifications exchanged at Washington December 1, 1948

Entered into force December 1, 1948; operative from January 1, 1948, for United States tax and April 1, 1948, for Danish tax Proclaimed by the President of the United States December 8, 1948 62 Stat. 1730; Treaties and Other International Acts Series 1854

The President of the United States of America and His Majesty the King of Denmark, desiring to conclude a convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have appointed for that purpose as their respective Plenipotentiaries:

The President of the United States of America:

Mr. George C. Marshall, Secretary of State of the United States of America, and

His Majesty the King of Denmark:

Mr. Henrik Kauffmann, Ambassador Extraordinary and Plenipotentiary of Denmark to the United States of America, who, having communicated to one another their full powers, found in good and due form, have agreed upon the following Articles:

ARTICLE I

(1) The taxes referred to in this Convention are:

(a) In the case of the United States of America: The Federal income tax, including surtaxes.

'The U.S. reservation reads as follows:

"The Government of the United States of America does not accept Article XII of the convention relating to gains from the sale or exchange of capital assets."