[Congressional Record (Bound Edition), Volume 145 (1999), Part 20]
[Senate]
[Page 28858]
[From the U.S. Government Publishing Office, www.gpo.gov]



                    AMENDING CONVENTION WITH IRELAND

  The resolution of ratificatioan is as follows:

       Resolved (two-thirds of the Senators present concurring 
     therein), That the Senate advise and consent to the 
     ratification of the Convention Amending the Convention 
     between the Government of the United States of America and 
     the Government of Ireland for the Avoidance of Double 
     Taxation and the Prevention of Fiscal Evasion with Respect to 
     Taxes on Income and Capital Gains, signed at Dublin on July 
     28, 1997 (the Amending Convention was signed at Washington on 
     September 24, 1999) (Treaty Doc. 106-15), subject to the 
     declaration of subsection (a) and the proviso of subsection 
     (b).
       (a) Declaration.--The Senate's advice and consent is 
     subject to the following declaration, which shall be binding 
     on the President:
       (1) Treaty Interpretation.--The Senate affirms the 
     applicability to all treaties of the constitutionally based 
     principles of treaty interpretation set forth in Condition 
     (1) of the resolution of ratification of the INF Treaty, 
     approved by the Senate on May 27, 1988, and Condition (8) of 
     the resolution of ratification of the Document Agreed Among 
     the States Parties to the Treaty on Conventional Armed Forces 
     in Europe, approved by the Senate on May 14, 1997.
       (b) Proviso.--The resolution of ratification is subject to 
     the following proviso, which shall be binding on the 
     President.
       (1) Supremacy of Constitution.--Nothing in the Amending 
     Convention requires or authorizes legislation or other action 
     by the Unied States of America that is prohibited by the 
     Constitution of the United States as interpreted by the 
     United States.

                          ____________________