[Congressional Record Volume 143, Number 129 (Wednesday, September 24, 1997)]
[Senate]
[Page S9906]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




      REMOVAL OF INJUNCTION OF SECRECY--TREATY DOCUMENT NO. 105-31

  Mr. FAIRCLOTH. As in executive session, I ask unanimous consent that 
the Injunction of Secrecy be removed from the following treaty 
transmitted to the Senate on September 4 by the President of the United 
States:
  Tax treaty with Ireland (Treaty Document No. 105-31.)
  I further ask that the treaty be considered as having been read the 
first time, that it 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 message of the President is 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 Ireland for the Avoidance of Double Taxation and the 
Prevention of Fiscal Evasion with Respect to Taxes on Income and 
Capital Gains, signed at Dublin on July 28, 1997, (the ``Convention'') 
together with a Protocol and an exchange of notes done on the same 
date. Also transmitted is the report of the Department of State 
concerning 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 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 Convention, with its Protocol and exchange of notes, and that the 
Senate give its advice and consent to ratification.
                                                  William J. Clinton.  
  The White House, September 24, 1997.

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