[Congressional Record Volume 165, Number 120 (Wednesday, July 17, 2019)]
[Senate]
[Pages S4876-S4878]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
PROTOCOL AMENDING THE TAX CONVENTION WITH JAPAN
The PRESIDING OFFICER. The clerk will report the next treaty.
The bill clerk read as follows:
Treaty document No. 114-1, Protocol Amending the Tax
Convention with Japan.
Pending:
McConnell amendment No. 914, of a perfecting nature.
McConnell amendment No. 915 (to amendment No. 914), to
change the enactment date.
The PRESIDING OFFICER. Under the previous order, the amendments to
the treaty are withdrawn.
The amendments (No. 914 and No. 915) were withdrawn.
The clerk will report the resolution of ratification.
The bill clerk read as follows:
Resolution of Advice and Consent to Ratification of 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.
The PRESIDING OFFICER. The question is on agreeing to the resolution
of ratification.
Mr. CARDIN. Mr. President, I ask for the yeas and nays.
The PRESIDING OFFICER. Is there a sufficient second?
There appears to be a sufficient second.
The clerk will call the roll.
The bill clerk called the roll.
Mr. THUNE. The following Senator is necessarily absent: the Senator
from Georgia (Mr. Isakson).
Mr. DURBIN. I announce that the Senator from Colorado (Mr. Bennet)
and the Senator from California (Ms. Harris) are necessarily absent.
The PRESIDING OFFICER (Mr. Lankford). Are there any other Senators in
the Chamber desiring to vote?
The yeas and nays resulted--yeas 95, nays 2, as follows:
[Rollcall Vote No. 211 Ex.]
YEAS--95
Alexander
Baldwin
Barrasso
Blackburn
Blumenthal
Blunt
Booker
Boozman
Braun
Brown
Burr
Cantwell
Capito
Cardin
Carper
Casey
Cassidy
Collins
Coons
Cornyn
Cortez Masto
Cotton
Cramer
Crapo
Cruz
Daines
Duckworth
Durbin
Enzi
Ernst
Feinstein
Fischer
Gardner
Gillibrand
Graham
Grassley
Hassan
Hawley
Heinrich
Hirono
Hoeven
Hyde-Smith
Inhofe
Johnson
Jones
Kaine
Kennedy
King
Klobuchar
Lankford
Leahy
Manchin
Markey
McConnell
McSally
Menendez
Merkley
Moran
Murkowski
Murphy
Murray
Perdue
Peters
Portman
Reed
Risch
Roberts
Romney
Rosen
Rounds
Rubio
Sanders
Sasse
Schatz
Schumer
Scott (FL)
Scott (SC)
Shaheen
Shelby
Sinema
Smith
Stabenow
Sullivan
Tester
Thune
Tillis
Toomey
Udall
Van Hollen
Warner
Warren
Whitehouse
Wicker
Wyden
Young
NAYS--2
Lee
Paul
NOT VOTING--3
Bennet
Harris
Isakson
The PRESIDING OFFICER (Mr. Lankford). On this vote, the yeas are 95,
the nays are 2.
Two-thirds of the Senators voting having voted in the affirmative,
the resolution of ratification is agreed to.
The resolution of ratification was agreed to as follows:
Protocol Amending the Tax Convention with Japan (Treaty Doc. 114-1)
Resolved (two-thirds of the Senators present concurring
therein),
Section 1. Senate Advice and Consent Subject to a
Declaration and Conditions.
The Senate advises and consents to the ratification of 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, both signed
at Washington January 24, 2013, as corrected by exchange of
notes on March 9 and 29, 2013 (the ``Protocol'') (Treaty Doc.
114-1), subject to the declaration of section 2 and the
conditions in section 3.
Sec. 2. Declaration.
The advice and consent of the Senate under section 1 is
subject to the following declaration: The Protocol is self-
executing.
Sec. 3. Conditions.
The advice and consent of the Senate under section 1 is
subject to the following conditions:
(1) Not later than 2 years after the Protocol enters into
force and prior to the first arbitration conducted pursuant
to the binding arbitration mechanism provided for in the
Protocol, the Secretary of the Treasury shall transmit to the
Committee on Finance and the Committee on Foreign Relations
of the Senate and the Joint Committee on Taxation the text of
the rules of procedure applicable to arbitration panels,
including conflict of interest rules to be applied to members
of the arbitration panel.
(2)(A) Not later than 60 days after a determination has
been reached by an arbitration panel in the tenth arbitration
proceeding conducted pursuant to the Protocol or any of the
treaties described in subparagraph (B), the Secretary of the
Treasury shall prepare and submit to the Joint Committee on
Taxation and the Committee on Finance of the Senate, subject
to laws relating to taxpayer confidentiality, a detailed
report regarding the operation and application of the
arbitration mechanism contained in the Protocol and such
treaties. The report shall include the following information:
(i) For the Protocol and each such treaty, the aggregate
number of cases pending on
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the respective dates of entry into force of the Protocol and
each treaty, including the following information:
(I) The number of such cases by treaty article or articles
at issue.
(II) The number of such cases that have been resolved by
the competent authorities through a mutual agreement as of
the date of the report.
(III) The number of such cases for which arbitration
proceedings have commenced as of the date of the report.
(ii) A list of every case presented to the competent
authorities after the entry into force of the Protocol and
each such treaty, including the following information
regarding each case:
(I) The commencement date of the case for purposes of
determining when arbitration is available.
(II) Whether the adjustment triggering the case, if any,
was made by the United States or the relevant treaty partner.
(III) Which treaty the case relates to.
(IV) The treaty article or articles at issue in the case.
(V) The date the case was resolved by the competent
authorities through a mutual agreement, if so resolved.
(VI) The date on which an arbitration proceeding commenced,
if an arbitration proceeding commenced.
(VII) The date on which a determination was reached by the
arbitration panel, if a determination was reached, and an
indication as to whether the panel found in favor of the
United States or the relevant treaty partner.
(iii) With respect to each dispute submitted to arbitration
and for which a determination was reached by the arbitration
panel pursuant to the Protocol or any such treaty, the
following information:
(I) In the case of a dispute submitted under the Protocol,
an indication as to whether the presenter of the case to the
competent authority of a Contracting State submitted a
Position Paper for consideration by the arbitration panel.
(II) An indication as to whether the determination of the
arbitration panel was accepted by each concerned person.
(III) The amount of income, expense, or taxation at issue
in the case as determined by reference to the filings that
were sufficient to set the commencement date of the case for
purposes of determining when arbitration is available.
(IV) The proposed resolutions (income, expense, or
taxation) submitted by each competent authority to the
arbitration panel.
(B) The treaties referred to in subparagraph (A) are----
(i) the 2006 Protocol Amending the Convention between the
United States of America and the Federal Republic of Germany
for the Avoidance of Double Taxation and the Prevention of
Fiscal Evasion with Respect to Taxes on Income and Capital
and to Certain Other Taxes, done at Berlin June 1, 2006
(Treaty Doc. 109-20) (the ``2006 German Protocol'');
(ii) the Convention between the Government of the United
States of America and the Government of the Kingdom of
Belgium for the Avoidance of Double Taxation and the
Prevention of Fiscal Evasion with Respect to Taxes on Income,
and accompanying protocol, done at Brussels July 9, 1970 (the
``Belgium Convention'') (Treaty Doc. 110-3);
(iii) the Protocol Amending the Convention between the
United States of America and Canada with Respect to Taxes on
Income and on Capital, signed at Washington September 26,
1980 (the ``2007 Canada Protocol'') (Treaty Doc. 110-5); and
(iv) the Protocol Amending the Convention between the
Government of the United States of America and the Government
of the French Republic for the Avoidance of Double Taxation
and the Prevention of Fiscal Evasion with Respect to Taxes on
Income and Capital, signed at Paris August 31, 1994 (the
``2009 France Protocol'') (Treaty Doc. 111-4).
(3) The Secretary of the Treasury shall prepare and submit
the detailed report required under paragraph (2) on March 1
of the year following the year in which the first report is
submitted to the Joint Committee on Taxation and the
Committee on Finance of the Senate, and on an annual basis
thereafter for a period of five years. In each such report,
disputes that were resolved, either by a mutual agreement
between the relevant competent authorities or by a
determination of an arbitration panel, and noted as such in
prior reports may be omitted.
(4) The reporting requirements referred to in paragraphs
(2) and (3) supersede the reporting requirements contained in
paragraphs (2) and (3) of section 3 of the resolution of
advice and consent to ratification of the 2009 France
Protocol, approved by the Senate on December 3, 2009.
The PRESIDING OFFICER. The majority leader is recognized.
Senator Leahy's 16,000th Vote
Mr. McCONNELL. Mr. President, the Democratic leader and I just want
to take a few minutes here to point out to everyone that our colleague,
the senior Senator from Vermont, just cast a truly historic vote. Of
course, these tax treaties are significant, but I am talking about the
fact that Senator Leahy just cast his 16,000th vote of his Senate
career. We know of no single statistic that could begin to capture such
a tenure, but this figure comes close--16,000 votes cast for his
constituents. With numbers like that, Senator Leahy has already left
towering figures like our late colleagues Ted Stevens and Ted Kennedy
in the dust. Now he is gaining on legends like Danny Inouye.
I think it is safe to say that all of Senator Leahy's colleagues on
both sides of the aisle are reminded every day why the good people of
Vermont made him the youngest U.S. Senator ever from Vermont back in
1974 and why they have rehired him over and over. He must be a hard act
to follow, too, because, believe this or not, he is still technically--
technically--the only Democrat Vermont has ever sent to the Senate.
I know we all admire the Senator's passion and perseverance. I
remember him fondly from our time together as chair and ranking member
on the Appropriations Subcommittee on State and Foreign Operations.
Foreign Ops was one of my favorite committee assignments, and I am
proud of the investments Senator Leahy and I helped make in support of
democracy, good governance, and human rights around the world.
I think I speak for all of us when I offer congratulations to our
good friend from Vermont on his historic milestone.
(Applause.)
The PRESIDING OFFICER. The Democratic leader is recognized.
Mr. SCHUMER. Mr. President, I join my colleague Senator McConnell and
offer my congratulations and my kudos--that is singular, as we learned
in our caucus lunch a few weeks ago--to my dear friend from Vermont,
Senator Pat Leahy, on his 16,000th vote as Senator. He is only the
fourth person to reach this milestone out of nearly 1,900 men and women
who have served in this Chamber. It is a great achievement and a great
mark on history. So many of his votes were so significant--on
healthcare, education, declaration of war, international treaties,
every issue foreign and domestic. They cover four decades, each vote in
some small way impacting the trajectory of our great Nation.
Just a little perspective. Imagine taking 16,000 pennies and stacking
them one on top of the other. They would surpass the height of the
Washington Monument. They would be more than double the height of the
Capitol dome. It is a reminder that a multitude of smaller actions and
the accumulation of smaller accomplishments over a lifetime of quiet
dedication can amount to a great monument of achievement.
Leader McConnell noted that Senator Leahy was the youngest Senator
ever elected from Vermont. He is still just as young at heart, at
dedication, and at conviction as he was the day he came to the Senate.
We welcome Senator Leahy and know that he will serve many, many more
happy, productive years in this Chamber.
(Applause.)
The PRESIDING OFFICER. The Senator from Alabama.
Mr. SHELBY. Mr. President, I wish to join the chorus here. This is a
big day, as Senator McConnell and Senator Schumer said, for our friend
and colleague Pat Leahy.
Pat and I have been working together a long time; this is our fourth
decade. As we were told, he just cast his 16,000th vote in the U.S.
Senate. I want to note that only three Senators have ever hit that
mark--Senator Robert Byrd, Senator Danny Inouye, and Senator Strom
Thurmond. And he is still going. Pat still has some time on his hands.
This is an extraordinary achievement, as we all know, here in the
Senate.
As I said, Pat and I have served together for more than three
decades. As Senators McConnell and Schumer said, he was first elected
at the age of 34, making him one of the youngest Senators here.
As we all know, last year we completed our work, working together,
before the Fourth of July recess, on the Appropriations Committee. We
are going to try to do it again this year, working together. I just
think, if we work together, as we have before--Pat and I have given and
taken from each other--it is good for the Senate.
I congratulate Senator Leahy again on this rare and remarkable
achievement--16,000 votes. It is a first. He currently ranks first in
seniority in the Senate--first, folks, in seniority. He is
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our senior Senator. It has been nothing short of a privilege to serve
alongside him. He is an excellent colleague, he has been a class act. I
have enjoyed working with him and look forward to a few more years in
the future.
Pat.
(Applause.)
The PRESIDING OFFICER. The Senator from Vermont.
Mr. LEAHY. Mr. President, I thank the distinguished majority leader
and the distinguished Democratic leader--both very close friends of
mine whom I have served with for so long. And my dear, dear friend
Senator Shelby from Alabama.
It is the friendships that mean the most, both to me and to my wife
Marcelle. It is the friends we gather on both sides of the aisle and
the people I have traveled with around the world.
One of my proud achievements was the War Victims Fund, but it was
Senator Mitch McConnell who had it renamed the ``Patrick J. Leahy War
Victims Fund.'' I know that Senator Schumer helped guide me into
committee assignments that made the most sense for Vermont and for my
own career and, I hope, for the Senate.
My first vote was for the Church Committee. Frank Church wanted
oversight of our intelligence agencies, and the Intelligence Committee
came out of that. The two leaders of the Intelligence Committee now--
Senator Burr and Senator Warner--do such a great job with that.
As I was looking at the paper today, I thought of the first Supreme
Court Justice I voted for, John Paul Stevens, a wonderful man. I have
voted on each member of the Supreme Court since then.
Going back through the 16,000 votes, I am sure I could find some and
think, what the heck was I thinking when I voted that way?
But I am proud to serve Vermont. I am proud to be in this body. I am
mostly proud to serve with all the Senators who are here on both sides
of the aisle. Some of my closest friendships are here.
I have served with three wonderful Senators from Vermont. Senator
Robert Stafford, who is no longer with us, was the senior Senator from
Vermont when I came here. He was Mr. Republican in our State, and I
wondered how he was going to react to this youngster, this Democrat
coming in. He and his wife Ellen took Marcelle and me under their wing
and helped us on everything. He taught me how best to form coalitions
across the aisle. I will never forget that.
I am not going to hold up my colleagues here. I will speak more about
this at another time.
But I was the first Vermonter to vote to end the war in Vietnam,
which we ended by a one-vote margin at that time in the Armed Services
Committee. There were other votes that were very close. There were
bipartisan votes.
It is a privilege to be in this body. This body has been at times,
and can be and should be, the conscience of the Nation. I urge my
friends on both sides of the aisle to continue to work together. We
have worked together on trips that many of us have taken. I will close
with mentioning just one trip to give you an idea of that.
Senator Hubert Humphrey and Republican Leader Hugh Scott were going
to go to Moscow. He said: Patrick, you and Marcelle are going to come
to Moscow.
I was 34 years old. I had just gotten through a campaign that nobody
had contributed to. We were flat broke.
I blurted out: What is the airfare to Moscow?
He said: No, we are going to take Jerry's plane.
I said: Jerry who?
He said: Jerry Ford. He is the President. Don't you read the papers?
We had an equal number of Republicans and Democrats on that trip, and
we formed lifelong friendships and learned how to work together. I urge
Senators to continue doing that. And it was better than flying
commercial.
With that, Mr. President, I yield the floor, and I thank my
colleagues.
(Applause.)
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