[Congressional Record Volume 142, Number 119 (Wednesday, September 4, 1996)]
[Senate]
[Page S9862]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




 REMOVAL OF INJUNCTION OF SECRECY--TREATY DOCUMENT NO. 104-31; TREATY 
          DOCUMENT NO. 104-32; AND TREATY DOCUMENT NO. 104-33

  Mr. BOND. Mr. President, as in executive session, I ask unanimous 
consent that the injunction of secrecy be removed from the following 
three treaties transmitted to the Senate on September 4, 1996, by the 
President of the United States:
  Taxation Convention with Austria; Taxation Protocol Amending 
Convention with Indonesia; and Taxation Convention with Luxembourg.
  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 messages 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 United States of America and the Republic of 
Austria for the Avoidance of Double Taxation and the Prevention of 
Fiscal Evasion with Respect to Taxes on Income, signed at Vienna May 
31, 1996. Enclosed is an exchange of notes with an attached Memorandum 
of Understanding, which provides clarification with respect to the 
application of the Convention in specified cases. Also transmitted for 
the information of the Senate is the report of the Department of State 
with respect to the Convention.
  This Convention, which is similar to tax treaties between the United 
States and other OECD nations, provides maximum rates of tax to be 
applied to various types of income and protection from double taxation 
of income. The Convention also provides for exchange of information to 
prevent fiscal evasion and sets forth standard rules to limit the 
benefits of the Convention to persons that are not engaged in treaty 
shopping.
  I recommend that the Senate give early and favorable consideration to 
this Convention and give its advice and consent to ratification.
                                                  William J. Clinton.  
  The White House, September 4, 1996.
                                                                    ____

To the Senate of the United States:
  I transmit herewith for Senate advice and consent to ratification a 
Protocol, signed at Jakarta July 24, 1996, Amending the Convention 
Between the Government of the United States of America and the 
Government of the Republic of Indonesia for the Avoidance of Double 
Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on 
Income, with a Related Protocol and Exchange of Notes Signed at Jakarta 
on the 11th Day of July, 1988. Also transmitted for the information of 
the Senate is the report of the Department of State with respect to the 
Protocol.
  This Protocol reduces the rates of tax to be applied to various types 
of income earned by U.S. firms operating in Indonesia.
  I recommend that the Senate give early and favorable consideration to 
this Protocol and give its advice and consent to ratification.
                                                  William J. Clinton.  
  The White House, September 4, 1996.
                                                                    ____

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 Grand Duchy of Luxembourg for the Avoidance of 
Double Taxation and the Prevention of Fiscal Evasion with Respect to 
Taxes on Income and Capital, signed at Luxembourg April 3, 1996. 
Accompanying the Convention is a related exchange of notes providing 
clarification with respect to the application of the Convention in 
specified cases. Also transmitted for the information of the Senate is 
the report of the Department of State with respect to the Convention.
  This Convention, which is similar to tax treaties between the United 
States and other OECD nations, provides maximum rates of tax to be 
applied to various types of income and protection from double taxation 
of income. The Convention also provides for exchange of information to 
prevent fiscal evasion and sets forth standard rules to limit the 
benefits of the Convention to persons that are not engaged in treaty 
shopping.
  I recommend that the Senate give early and favorable consideration to 
this Convention and give its advice and consent to ratification.
                                                  William J. Clinton.  
  The White House, September 4, 1996.

                          ____________________