treaties: 105-8

Treaties submitted to the Senate (Congresses 89–119), with countries, index terms, and resolution text.

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id congress number title topic transmitted_date in_force_date countries index_terms resolution_text
105-8 105 8 TAX CONVENTION WITH SWISS CONFEDERATION Taxation 1997-06-25T00:00:00Z   Switzerland 105-8, SWISS CONFEDERATION, SWISS TAX CONVENTION, SWISS TAXATION, T.DOC. 105-8, TAXATION <!DOCTYPE html><html xmlns="http://www.w3.org/1999/xhtml" lang="en"><head><meta name="dc:title" content="[108] TreatyRes. 6 for Treaty Doc.105 - 8" /><meta name="Content-Type" content="application/rtf" /><title>[108] TreatyRes. 6 for Treaty Doc.105 - 8</title></head><body><p><b>As approved:</b></p><p><i>Resolved,</i><i>(two-thirds of the Senators present concurring therein),</i></p><p>That the Senate advise and consent to the ratification of the Convention Between the United States of America and the Swiss Confederation for the Avoidance of Double Taxation with Respect to Taxes on Income, signed at Washington, October 2, 1996, together with a Protocol to the Convention (Treaty Doc. 105-8), subject to the declarations of subsection (a), and the proviso of subsection (b).</p><p> (a) DECLARATIONS. -- The Senate's advice and consent is subject to the following two declarations, which shall be binding on the President:</p><p> (1) REAL ESTATE INVESTMENT TRUSTS.--The United States shall use its best efforts to negotiate with the Swiss Confederation a protocol amending the Convention to provide for the application of subparagraph (b) or paragraph 2 of Article 10 of the Convention to dividends paid by a Real Estate Investment Trust in cases where (i) the beneficial owner of the dividends beneficially holds an interest of 5 percent or less in each class of the stock of the Real Estate Investment Trust and the dividends are paid with respect to a class of stock of the Real Estate Investment Trust that is publicly traded or (ii) the beneficial owner of the dividends beneficially holds an interest of 10 percent or less in the Real Estate Investment Trust and the Real Estate Investment Trust is diversified.</p><p> (2) TREATY INTERPRETATION.&ndash; The Senate affirms the applicability to all treaties of the constitutionally based principles of treaty interpretation set forth in Condition (1) of the resolution of ratification of the INF Treaty, approved by the Senate on May 27, 1988, and Condition (8) of the resolution of ratification of the Document Agreed Among the States Parties to the Treaty on Conventional Armed Forces in Europe, approved by the Senate on May 14, 1997.</p><p> (b) PROVISO.&ndash; The resolution of ratification is subject to the following proviso, which shall be binding on the President:</p><p> (1) SUPREMACY OF THE CONSTITUTION.&ndash; Nothing in the Treaty requires or authorizes legislation or other action by the United States of America that is prohibited by the Constitution of the United States as interpreted by the United States.</p><p></p><p></p></body></html>

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