Reciprocal Exemption Agreement between the United States and Angola

This exhibit contains an exchange of diplomatic notes between the United States and Angola evidencing an agreement for the reciprocal exemption from taxation of income from the international operation of ships and aircraft. The agreement is effective for taxable years beginning on or after January 1, 2006, and all prior open taxable years. The first document is Revised Note No. 271 from the U.S. Embassy to the Ministry of External Relations of the Government of Angola. The second document is the reply note in Portuguese from the Ministry of External Relations of the Government of Angola to the U.S. Embassy. The third document is an official English translation of the reply note in Portuguese from the Ministry of External Relations of the Government of Angola to the U.S. Embassy.