[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.