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




             PROTOCOL AMENDING TAX CONVENTION WITH GERMANY

  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 Protocol Amending the Convention between 
     the United States of America and the Federal Republic of 
     Germany for the Avoidance of Double Taxation with Respect to 
     Taxes on Estates, Inheritances, and Gifts signed at Bonn on 
     December 3, 1980, signed at Washington on December 14, 1998 
     (Treaty Doc. 106-13), 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 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) Suppremacy of constitution.--Nothing in the Protocol 
     requires or authorize 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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