[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 921. Mr. McCONNELL (for Mr. Paul) submitted an amendment intended 
to be proposed by Mr. McConnell to Treaty Doc. 113-4, The Protocol 
Amending the Convention between the United States of America and the 
Kingdom of Spain for the Avoidance of Double Taxation and the 
Prevention of Fiscal Evasion with Respect to Taxes on Income and its 
Protocol, signed at Madrid on February 22, 1990; 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 paragraph 2 of Article XV 
     shall apply as if the Protocol had entered into force on 
     January 1, 2019.
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