    [Public Papers of the Presidents of the United States: William J. Clinton (1997, Book II)]
    [September 24, 1997]
    [Page 1231]
    [From the U.S. Government Publishing Office www.gpo.gov]

    Message to the Senate Transmitting the Ireland-United States
    Taxation Convention With Documentation
    September 24, 1997

    To the Senate of the United States:
        I transmit herewith for Senate advice and consent to ratification
    the Convention Between the Government of the United States of America
    and the Government of Ireland for the Avoidance of Double Taxation and
    the Prevention of Fiscal Evasion with Respect to Taxes on Income and
    Capital Gains, signed at Dublin on July 28, 1997, (the ``Convention'')
    together with a Protocol and an exchange of notes done on the same date.
    Also transmitted is the report of the Department of State concerning the
    Convention.
        This Convention, which is similar to tax treaties between the United
    States and other OECD nations, provides maximum rates of tax to be
    applied to various types of income and protection from double taxation
    of income. The Convention also provides for resolution of disputes and
    sets forth rules making its benefits unavailable to residents that are
    engaged in treaty shopping.
        I recommend that the Senate give early and favorable consideration
    to this Convention, with its Protocol and exchange of notes, and that
    the Senate give its advice and consent to ratification.

                                                          William J. Clinton

    The White House,

    September 24, 1997.