[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 924. 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 paragraph 1 of Article 27 of the Convention, as amended
by Article XIII of the Protocol, strike ``such information as
is foreseeably relevant'' and insert ``such information as is
individualized and relevant to an individual investigation''.
____________________