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“REMOVAL OF INJUNCTION OF SECRECY--TREATY DOCUMENT NO. 107-19 AND TREATY DOCUMENT NO. 107-20” mentioning the U.S. Dept of State was published in the Senate section on pages S11057 on Nov. 14, 2002.
The publication is reproduced in full below:
REMOVAL OF INJUNCTION OF SECRECY--TREATY DOCUMENT NO. 107-19 AND TREATY
DOCUMENT NO. 107-20
Mr. REID. I ask unanimous consent that the injunction of secrecy be removed from the following treaties transmitted to the Senate on November 14, 2002, by the President of the United States:
Convention with Great Britain and Northern Ireland regarding Double Taxation and Prevention of Fiscal Evasion (Treaty Doc. 107-19); and
Protocol Amending Convention with Australia regarding Double Taxation and Prevention of Fiscal Evasion (Treaty Doc. 107-20).
I further ask that the treaties be considered as having been read the first time; that they be referred, with accompanying papers, to the Committee on Foreign Relations and ordered to be printed; and that the President's message be printed in the Record.
The PRESIDING OFFICER. Without objection, it is so ordered.
The messages of the President are as follows:
To the Senate of the United States:
I transmit herewith, for Senate advice and consent to ratification, the Convention Between the Government of the United States of America and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains, signed at London on July 24, 2001, together with an exchange of notes, as amended by the Protocol signed at Washington on July 19, 2002 (the
``Convention''). I also transmit the report of the Department of State concerning the Convention.
The proposed Convention transmitted herewith would replace the Convention Between the Government of the United States of America and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains, signed at London on December 31, 1975, as modified by a subsequent agreement and protocols.
This Convention, which is similar to tax treaties between the United States and other developed nations, provides for maximum rates of tax to be applied to various types of income, protection from double taxation of income, and for the exchange of information. The Convention also contains rules making its benefits unavailable to persons who are engaged in treaty shopping. The proposed Convention is the first U.S. income tax convention to provide a zero rate of withholding on certain direct investment dividends.
I recommend that the Senate give early and favorable consideration to this Convention, and that the Senate give its advice and consent to ratification.
To the Senate of the United States:
I transmit herewith, for Senate advice and consent to ratification, a Protocol Amending the Convention Between the Government of the United States of America and the Government of Australia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed at Canberra on September 27, 2001 (the
``Protocol''). I also transmit, for the information of the Senate, the report of the Department of State concerning the Protocol.
The Convention, as amended by the Protocol, would be similar to recent tax treaties between the United States and other developed nations. It provides maximum rates of tax to be applied to various types of income and protection from double taxation of income. The Convention, as amended by the Protocol, also provides for resolution of disputes and sets forth rules making its benefits unavailable to residents that are engaged in treaty shopping.
I recommend that the Senate give early and favorable consideration to this Protocol, and that the Senate give its advice and consent to ratification.
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