[Weekly Compilation of Presidential Documents Volume 33, Number 39 (Monday, September 29, 1997)]
[Page 1414]
[Online from the Government Publishing Office, www.gpo.gov]

<R04>
Message to the Senate Transmitting the Ireland-United States Taxation 
Convention and Protocol

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.