[Congressional Record Volume 165, Number 118 (Monday, July 15, 2019)]
[Senate]
[Page S4826]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 918. Mr. McCONNELL (for Mr. Paul) submitted an amendment intended 
to be proposed by Mr. McConnell to Treaty Doc. 114-1, The Protocol 
Amending the Convention between the Government of the United States of 
America and the Government of Japan for the Avoidance of Double 
Taxation and the Prevention of Fiscal Evasion with respect to Taxes on 
Income and a related agreement entered into by an exchange of notes 
(together the ``proposed Protocol'' ), both signed on January 24, 2013, 
at Washington, together with correcting notes exchanged March 9 and 
March 29, 2013; which was ordered to lie on the table; as follows:

       In section 1, in the section heading, strike ``declaration 
     and conditions'' and insert ``declaration, conditions, and a 
     reservation''.
       In section 1, strike ``declaration of section 2 and the 
     conditions in section 3'' and insert ``declaration of section 
     2, the conditions in section 3, and the reservation in 
     section 4''.
       At the end, add the following:

     SEC. 4. RESERVATION.

       The advice and consent of the Senate under section 1 is 
     subject to the following reservation: In the case of the 
     United States, the provisions of paragraphs 1 and 2 of 
     Article XV shall apply as if the Protocol had entered into 
     force on January 1, 2019.
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