[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 920. 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 paragraph 1 of Article 26 of the Convention, as amended 
     by Article XII of the Protocol, strike ``such information as 
     is foreseeably relevant'' and insert ``such information as is 
     individualized and relevant to an individual investigation''.
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