[Congressional Record (Bound Edition), Volume 160 (2014), Part 6]
[Senate]
[Pages 8514-8515]
[From the U.S. Government Publishing Office, www.gpo.gov]




      REMOVAL OF INJUNCTION OF SECRECY--TREATY DOCUMENT NO. 113-5

  Mr. NELSON. Madam 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 May 20, 2014, by the President of 
the United States: Convention on Taxes with the Republic of Poland, 
Treaty Document No. 113-5.
  I further ask that the treaty be considered as having been read for 
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 its 
ratification, the Convention between the United States of America and 
the Republic of Poland for the Avoidance of Double Taxation and the 
Prevention of Fiscal Evasion with Respect to Taxes on Income, signed on 
February 13, 2013, at Warsaw (the ``proposed Convention''). I also 
transmit for the information of the Senate the report of the Department 
of State, which includes an overview of the proposed Convention.
  The proposed Convention replaces the existing Convention, signed in 
1974, and was negotiated to bring United States-Poland tax treaty 
relations into closer conformity with current U.S. tax treaty policies. 
For example, the proposed Convention contains provisions designed to 
address ``treaty shopping,'' which is the inappropriate use of a tax 
treaty by residents of a third country, that the existing Convention 
does not. Concluding the proposed Convention with Poland has been a top 
priority for the tax treaty program at the Department of the Treasury.

[[Page 8515]]

  I recommend that the Senate give early and favorable consideration to 
the proposed Convention and give its advice and consent to its 
ratification.
                                                        Barack Obama.  
The White House, May 20, 2014.

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