    [Public Papers of the Presidents of the United States: WILLIAM J. CLINTON (1999, Book II)]
    [September 21, 1999]
    [Page 1569]
    [From the U.S. Government Publishing Office www.gpo.gov]

    [[Page 1569]]

    Message to the Senate Transmitting the Denmark-United States Tax
    Convention
    September 21, 1999

    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 the Kingdom of Denmark for the Avoidance of Double
    Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on
    Income, signed at Washington on August 19, 1999, together with a
    Protocol. Also transmitted for the information of the Senate is the
    report of the Department of State concerning the Convention.
        It is my desire that the Convention and Protocol transmitted
    herewith be considered in place of the Convention for the Avoidance of
    Double Taxation, signed at Washington on June 17, 1980, and the Protocol
    Amending the Convention, signed at Washington on August 23, 1983, which
    were transmitted to the Senate with messages dated September 4, 1980 (S.
    Ex. Q, 96th Cong., 2d Sess.) and November 16, 1983 (T. Doc. No. 98-12,
    98th Cong., 1st Sess.), and which are pending in the Committee on
    Foreign Relations. I desire, therefore, to withdraw from the Senate the
    Convention and Protocol signed in 1980 and 1983.
        This Convention, which is similar to tax treaties between the United
    States and other developed 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 and that the Senate give its advice and consent to
    ratification.

                                                          William J. Clinton

    The White House,

    September 21, 1999.