[Congressional Record (Bound Edition), Volume 162 (2016), Part 2]
[Senate]
[Pages 1541-1544]
[From the U.S. Government Publishing Office, www.gpo.gov]




                EXECUTIVE REPORTS OF COMMITTEE--TREATIES

  The following executive reports of committee were submitted:

       By Mr. CORKER, from the Committee on Foreign Relations:
       Treaty Doc. 112-1: Protocol Amending Tax Convention with 
     Swiss Confederation (Ex. Rept. 114-1);
       Treaty Doc. 113-4: The Protocol Amending the Tax Convention 
     with Spain (Ex. Rept. 114-2);
       Treaty Doc. 113-5: Convention on Taxes with the Republic of 
     Poland (Ex. Rept. 114-3);
       Treaty Doc. 112-8: Tax Convention with Chile (Ex. Rept. 
     114-4);
       Treaty Doc. 114-1: Protocol Amending the Tax Convention 
     with Japan (Ex. Rept. 114-5);
       Treaty Doc. 111-8: Protocol Amending Tax Convention with 
     Luxembourg (Ex. Rept. 114-6);
       Treaty Doc. 111-7: Tax Convention with Hungary (Ex. Rept. 
     114-7); and
       Treaty Doc. 112-5: Protocol Amending the Convention on 
     Mutual Administrative Assistance in Tax Matters (Ex. Rept. 
     114-8).

  The text of the committee-recommended resolutions of advice and 
consent to ratification are as follows:

    [Treaty Doc. 112-1  Protocol Amending Tax Convention with Swiss 
                             Confederation]

       Section 1. Senate Advice and Consent Subject to a 
     Declaration
       The Senate advises and consents to the ratification of the 
     Protocol Amending the Convention between the United States of 
     America and the Swiss Confederation for the Avoidance of 
     Double Taxation With Respect to Taxes on Income, signed at 
     Washington October 2, 1996, signed September 23, 2009, at 
     Washington, with a related agreement effected by an exchange 
     of notes September 23, 2009, as corrected by an exchange of 
     notes effected November 16, 2010 (the ``Protocol'') (Treaty 
     Doc. 112-1), subject to the declaration of section 2.
       Section 2. Declaration
       The advice and consent of the Senate under section 1 is 
     subject to the following declaration:
       The Protocol is self-executing.
       Section 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 
     Committees on Finance and 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 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

[[Page 1542]]

     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. 110-15);
       (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.

   [Treaty Doc. 113-4  The Protocol Amending the Tax Convention with 
                                 Spain]

       Section 1. Senate Advice and Consent Subject to a 
     Declaration
       The Senate advises and consents to the ratification of the 
     Protocol Amending the Convention between the United States of 
     America and the Kingdom of Spain for the Avoidance of Double 
     Taxation and the Prevention of Fiscal Evasion With Respect to 
     Taxes on Income and its Protocol, signed at Madrid on 
     February 22, 1990, and a related Memorandum of Understanding 
     signed on January 14, 2013, at Madrid, together with 
     correcting notes dated July 23, 2013, and January 31, 2014 
     (the ``Protocol'') (Treaty Doc. 113-4), subject to the 
     declaration of section 2 and the conditions of section 3.
       Section 2. Declaration
       The advice and consent of the Senate under section 1 is 
     subject to the following declaration:
       The Protocol is self-executing.
       Section 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 
     Committees on Finance and 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 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. 110-15); or
       (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.

  [Treaty Doc. 113-5  Convention on Taxes with the Republic of Poland]

       Section. 1. Senate Advice and Consent Subject to a 
     Declaration
       The Senate advises and consents to the ratification of 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

[[Page 1543]]

     with Respect to Taxes on Income, signed on February 13, 2013, 
     at Warsaw (the ``Convention'') (Treaty Doc. 113-5), subject 
     to the declaration of section 2.
       Section 2. Declaration
       The advice and consent of the Senate under section 1 is 
     subject to the following declaration:
       The Convention is self-executing.

             [Treaty Doc. 112-8  Tax Convention with Chile]

       Section 1. Senate Advice and Consent Subject to a 
     Declaration
       The Senate advises and consents to the ratification of the 
     Convention Between the Government of the United States of 
     America and the Government of the Republic of Chile for the 
     Avoidance of Double Taxation and the Prevention of Fiscal 
     Evasion with Respect to Taxes on Income and Capital, signed 
     at Washington February 4, 2010, with a Protocol and a related 
     agreement effected by exchange of notes February 4, 2010, as 
     corrected by exchanges of notes effected February 25, 2011, 
     and February 10 and 21, 2012 (the ``Convention'') (Treaty 
     Doc. 112-8), subject to the declaration of section 2.
       Section 2. Declaration
       The advice and consent of the Senate under section 1 is 
     subject to the following declaration:
       The Convention is self-executing.

  [Treaty Doc. 114-1  Protocol Amending the Tax Convention with Japan]

       Section 1. Senate Advice and Consent Subject to a 
     Declaration
       The Senate advises and consents to the ratification of the 
     Protocol Amending the Convention between 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 with the ``proposed 
     protocol''), both signed on January 24, 2013, at Washington, 
     together with correcting notes exchanged March 9 and March 
     29, 2013 (the ``Protocol'') (Treaty Doc. 114-1), subject to 
     the declaration of section 2 and the conditions of section 3.
       Section 2. Declaration
       The advice and consent of the Senate under section 1 is 
     subject to the following declaration:
       The Convention is self-executing.
       Section 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 
     Committees on Finance and 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 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. 110-15); or
       (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.

 [Treaty Doc. 111-8  Protocol Amending Tax Convention with Luxembourg]

       Section 1. Senate Advice and Consent Subject to a 
     Declaration
       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 the Grand 
     Duchy of Luxembourg for the Avoidance of Double Taxation and 
     the Prevention of Fiscal Evasion with Respect to Taxes on 
     Income and Capital, signed on May 20, 2009, at Luxembourg 
     with a related agreement effected by exchange of notes also 
     signed on May 20, 2009 (the ``Protocol'') (Treaty Doc. 111-
     8), subject to the declaration of section 2.
       Section 2. Declaration
       The advice and consent of the Senate under section 1 is 
     subject to the following declaration:
       The Convention is self-executing.

            [Treaty Doc. 111-7  Tax Convention with Hungary]

       Section 1. Senate Advice and Consent Subject to a 
     Declaration
       The Senate advises and consents to the ratification of the 
     Convention between the Government of the United States of 
     America and the Government of the Republic of Hungary for the 
     Avoidance of Double Taxation and the Prevention of Fiscal 
     Evasion with Respect to Taxes on Income, signed at Budapest 
     February 4, 2010, with a related agreement effected by 
     exchange of notes on February 4, 2010 (the ``Convention'') 
     (Treaty Doc. 111-7), subject to the declaration of section 2.
       Section 2. Declaration
       The advice and consent of the Senate under section 1 is 
     subject to the following declaration:
       The Convention is self-executing.

    [Treaty Doc. 112-5  Protocol Amending the Convention on Mutual 
               Administrative Assistance in Tax Matters]

       Section 1. Senate Advice and Consent Subject to a 
     Declaration
       The Senate advises and consents to the ratification of the 
     Protocol Amending the Convention on Mutual Administrative 
     Assistance in Tax Matters, done at Paris May

[[Page 1544]]

     27, 2010 (the ``Protocol'') (Treaty Doc. 112-5), subject to 
     the declaration of section 2.
       Section 2. Declaration
       The advice and consent of the Senate under section 1 is 
     subject to the following declaration:
       The Convention is self-executing.

                          ____________________