811.512356 Double/15
The Netherland Minister ( Van Haersma de With ) to the Secretary of State
The Minister for the Netherlands presents his compliments to the Honorable the Secretary of State and begs leave to refer to Mr. Hull’s note of May 25, 1936, No. 811.512356 Double/13, on the subject of double taxation.
The Netherland and Netherland Indian Tax Authorities wish Jonkheer van Haersma de With to point out to the appropriate United States Authorities that American citizens residing in the Netherlands or in the Netherlands Indies are granted exemption from taxation on the most important sources of income derived not only from the United States but from all countries, other than the Netherlands or their overseas territories.
The Netherland and Netherland Indian Tax Authorities, therefore, wonder if it is not possible for the United States Tax Authorities to continue to take the view that their countries allow to citizens of the United States a similar credit within the meaning of section 131 (a) [Page 394] (3) of the Revenue Act of 1934 and the corresponding provisions of the Revenue Acts of 1932 and 1928.
The Netherland Minister would feel obliged if the Secretary of State would put the matter stated above before the appropriate Authorities of the United States.