[Weekly Compilation of Presidential Documents Volume 41, Number 44 (Monday, November 7, 2005)]
[Pages 1650-1651]
[Online from the Government Publishing Office, www.gpo.gov]

<R04>
Message to the Senate Transmitting the Protocol Amending the France-
United States Taxation Convention

November 4, 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.

[[Page 1651]]

    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. An original was not available for verification of the 
content of this message.