    [Public Papers of the Presidents of the United States: William J. Clinton (1994, Book II)]
    [September 15, 1994]
    [Page 1557]
    [From the U.S. Government Publishing Office www.gpo.gov]

    [[Page 1557]]

    Message to the Senate Transmitting a Protocol to the Mexico-United
    States Taxation Convention
    September 15, 1994

    To the Senate of the United States:
        I transmit herewith for Senate advice and consent to ratification
    the Additional Protocol that Modifies the Convention Between the
    Government of the United States of America and the Government of the
    United Mexican States for the Avoidance of Double Taxation and the
    Prevention of Fiscal Evasion with Respect to Taxes on Income, signed at
    Washington on September 18, 1992. The Additional Protocol was signed at
    Mexico City on September 8, 1994. Also transmitted for the information
    of the Senate is the report of the Department of State with respect to
    the Additional Protocol.
        The Additional Protocol will amend the tax treaty provisions to
    broaden the scope of tax information exchange with Mexico. The Protocol
    will authorize the exchange of tax information under any tax information
    exchange agreement between the two countries and will provide for
    information exchange under the treaty for taxes at all levels of
    government.
        The current Agreement Between the United States of America and the
    United Mexican States for the Exchange of Information with Respect to
    Taxes, which now applies only to Federal taxes, is also being amended by
    a protocol to provide for the exchange of information to administer and
    enforce tax laws at all levels of government. This protocol, which was
    also signed at Mexico City on September 8, 1994, will enter into force
    only after the Protocol to the Convention has been ratified.
        I recommend that the Senate give early and favorable consideration
    to the Additional Protocol and give its advice and consent to
    ratification.

                                                          William J. Clinton

    The White House,
    September 15, 1994.