[Congressional Record (Bound Edition), Volume 151 (2005), Part 18]
[Senate]
[Page 25015]
[From the U.S. Government Publishing Office, www.gpo.gov]


REMOVAL OF INJUNCTION OF SECRECY--PROTOCOL AMENDING THE TAX CONVENTION 
         ON INHERITANCES WITH FRANCE, TREATY DOCUMENT NO. 109-7

  Mr. SESSIONS. Mr. President, as in executive session, I ask unanimous 
consent that the injunction of secrecy be removed from the following 
treaty transmitted to the Senate on November 4, 2005, by the President 
of the United States: Protocol Amending the Tax Convention on 
Inheritances with France, Treaty Document No. 109-7; I further ask that 
the treaty be considered as having been read the first time, that it be 
referred, with accompanying papers to the Committee on Foreign 
Relations and ordered to be printed; and that the President's message 
be printed in the Record.
  The PRESIDING OFFICER. Without objection, it is so ordered.
  The message of the President is as follows:

To the Senate of the United States:
  I transmit herewith for the advice and consent of the Senate to 
ratification a Protocol Amending the Convention Between the United 
States of America and the French Republic for the Avoidance of Double 
Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on 
Estates, Inheritances, and Gifts, signed at Washington on November 24, 
1978 (the ``Convention''), signed at Washington on December 8, 2004 
(the ``Protocol''). Also transmitted for the information of the Senate 
is the report of the Department of State with respect to the Protocol.
  The Protocol provides a pro rata unified credit to the estate of a 
French domiciliary for purposes of computing U.S. estate tax. It allows 
a limited U.S. ``marital deduction'' for certain estates if the 
surviving spouse is not a U.S. citizen. In addition, the Protocol 
expands the United States jurisdiction to tax its citizens and certain 
former citizens and long-term residents and makes other changes to the 
treaty to reflect more closely current U.S. tax-treaty policy.
  I recommend that the Senate give early and favorable consideration to 
the Protocol and give its advice and consent to ratification.
                                                      George W. Bush.  
The White House, November 3, 2005.

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