[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the treaty are withdrawn.
  The amendments (No. 914 and No. 915) were withdrawn.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

[[Page S4877]]

     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

[[Page S4878]]

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.)

                          ____________________