    [Public Papers of the Presidents of the United States: George W. Bush (2005, Book II)]
    [November 3, 2005]
    [Page 1647]
    [From the U.S. Government Publishing Office www.gpo.gov]

    Message to the Senate Transmitting the Protocol Amending the France-
    United States Taxation Convention
    November 3, 2005

    To the Senate of the United States:
        I transmit herewith for the advice and consent of the Senate to
    ratification a Protocol Amending the Convention Between the United
    States of America and the French Republic for the Avoidance of Double
    Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on
    Estates, Inheritances, and Gifts, signed at Washington on November 24,
    1978 (the ``Convention''), signed at Washington on December 8, 2004 (the
    ``Protocol''). Also transmitted for the information of the Senate is the
    report of the Department of State with respect to the Protocol.
        The Protocol provides a pro rata unified credit to the estate of a
    French domiciliary for purposes of computing U.S. estate tax. It allows
    a limited U.S. ``marital deduction'' for certain estates if the
    surviving spouse is not a U.S. citizen. In addition, the Protocol
    expands the United States jurisdiction to tax its citizens and certain
    former citizens and long-term residents and makes other changes to the
    treaty to reflect more closely current U.S. tax-treaty policy.
        I recommend that the Senate give early and favorable consideration
    to the Protocol and give its advice and consent to ratification.

                                                              George W. Bush

     The White House,

     November 3, 2005.

    Note: This message was released by the Office of the Press Secretary on
    November 4.