[Congressional Record Volume 145, Number 155 (Friday, November 5, 1999)]
[Senate]
[Pages S14225-S14226]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                      TAX CONVENTION WITH DENMARK

  The resolution of ratification is as follows:

       Resolved, (two-thirds of the Senators present concurring 
     therein), That the Senate advise and consent to the 
     ratification of the Convention between the Government of the 
     United States of America and the Government of the Kingdom of 
     Denmark for the Avoidance of Double Taxation and the 
     Prevention of Fiscal Evasion with Respect to Taxes on Income, 
     signed at Washington on August 19, 1999, together with a 
     Protocol (Treaty Doc. 106-12), subject to the declaration of 
     subsection (a) and the proviso of subsection (b).
       (a) Declaration.--The Senate's advice and consent is 
     subject to the following declaration, which shall be binding 
     on the President:
       (1) Treaty interpretation.--The Senate affirms the 
     applicability to all treaties of

[[Page S14226]]

     the constitutionally based principles of treaty 
     interpretation set forth in Condition (1) of the resolution 
     of ratification of the INF Treaty, approved by the Senate on 
     May 27, 1988, and Condition (8) of the resolution of 
     ratification of the Document Agreed Among the States Parties 
     to the Treaty on Conventional Armed Forces in Europe, 
     approved by the Senate on May 14, 1997.
       (b) Proviso.--The resolution of ratification is subject to 
     the following proviso, which shall be binding on the 
     President:
       (1) Supremacy of constitution.--Nothing in the Convention 
     requires or authorizes legislation or other action by the 
     United States of America that is prohibited by the 
     Constitution of the United States as interpreted by the 
     United States.

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