TEXT OF AMENDMENTS; Congressional Record Vol. 165, No. 118
(Senate - July 15, 2019)

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[Page S4826]
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                           TEXT OF AMENDMENTS

  SA 918. Mr. McCONNELL (for Mr. Paul) submitted an amendment intended 
to be proposed by Mr. McConnell to Treaty Doc. 114-1, The Protocol 
Amending the Convention between the Government of the United States of 
America and the Government of Japan for the Avoidance of Double 
Taxation and the Prevention of Fiscal Evasion with respect to Taxes on 
Income and a related agreement entered into by an exchange of notes 
(together the ``proposed Protocol'' ), both signed on January 24, 2013, 
at Washington, together with correcting notes exchanged March 9 and 
March 29, 2013; which was ordered to lie on the table; as follows:

       In section 1, in the section heading, strike ``declaration 
     and conditions'' and insert ``declaration, conditions, and a 
     reservation''.
       In section 1, strike ``declaration of section 2 and the 
     conditions in section 3'' and insert ``declaration of section 
     2, the conditions in section 3, and the reservation in 
     section 4''.
       At the end, add the following:

     SEC. 4. RESERVATION.

       The advice and consent of the Senate under section 1 is 
     subject to the following reservation: In the case of the 
     United States, the provisions of paragraphs 1 and 2 of 
     Article XV shall apply as if the Protocol had entered into 
     force on January 1, 2019.
                                 ______
                                 
  SA 919. Mr. McCONNELL (for Mr. Paul) submitted an amendment intended 
to be proposed by Mr. McConnell to Treaty Doc. 112-1, Protocol Amending 
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 on October 2, 1996, signed on 
September 23, 2009, at Washington, as corrected by an exchange of notes 
effected November 16, 2010 and a related agreement effected by an 
exchange of notes on September 23, 2009; which was ordered to lie on 
the table; as follows:

       In section 1, in the section heading, insert ``, 
     conditions, and a reservation'' after ``declaration''.
       In section 1, insert ``, the conditions in section 3, and 
     the reservation in section 4'' after ``declaration of section 
     2''.
       At the end, add the following:

     SEC. 4. RESERVATION.

       The advice and consent of the Senate under section 1 is 
     subject to the following reservation: In the case of the 
     United States, the provisions of paragraph 2(a) of Article 5 
     shall apply as if the Protocol had entered into force on 
     January 1, 2019.
                                 ______
                                 
  SA 920. Mr. McCONNELL (for Mr. Paul) submitted an amendment intended 
to be proposed by Mr. McConnell to Treaty Doc. 114-1, The Protocol 
Amending the Convention between the Government of the United States of 
America and the Government of Japan for the Avoidance of Double 
Taxation and the Prevention of Fiscal Evasion with respect to Taxes on 
Income and a related agreement entered into by an exchange of notes 
(together the ``proposed Protocol'' ), both signed on January 24, 2013, 
at Washington, together with correcting notes exchanged March 9 and 
March 29, 2013; which was ordered to lie on the table; as follows:

       In paragraph 1 of Article 26 of the Convention, as amended 
     by Article XII of the Protocol, strike ``such information as 
     is foreseeably relevant'' and insert ``such information as is 
     individualized and relevant to an individual investigation''.
                                 ______
                                 
  SA 921. Mr. McCONNELL (for Mr. Paul) submitted an amendment intended 
to be proposed by Mr. McConnell to Treaty Doc. 113-4, The Protocol 
Amending the Convention between the United States of America and the 
Kingdom of Spain for the Avoidance of Double Taxation and the 
Prevention of Fiscal Evasion with Respect to Taxes on Income and its 
Protocol, signed at Madrid on February 22, 1990; which was ordered to 
lie on the table; as follows:

       In section 1, in the section heading, strike ``declaration 
     and conditions'' and insert ``declaration, conditions, and a 
     reservation''.
       In section 1, strike ``declaration of section 2 and the 
     conditions in section 3'' and insert ``declaration of section 
     2, the conditions in section 3, and the reservation in 
     section 4''.
       At the end, add the following:

     SEC. 4. RESERVATION.

       The advice and consent of the Senate under section 1 is 
     subject to the following reservation: In the case of the 
     United States, the provisions of paragraph 2 of Article XV 
     shall apply as if the Protocol had entered into force on 
     January 1, 2019.
                                 ______
                                 
  SA 922. Mr. McCONNELL (for Mr. Paul) submitted an amendment intended 
to be proposed by Mr. McConnell to Treaty Doc. 111-8, Protocol Amending 
the Convention between the Government of the United States of America 
and the Government of the Grand Duchy of Luxembourg for the Avoidance 
of Double Taxation and the Prevention of Fiscal Evasion with Respect to 
Taxes on Income and Capital, signed on May 20, 2009, at Luxembourg (the 
``proposed Protocol'' ) and a related agreement effected by the 
exchange of notes also signed on May 20, 2009; which was ordered to lie 
on the table; as follows:

       In paragraph 1 of Article 28 of the Convention, as amended 
     by Article I of the Protocol, strike ``such information as is 
     foreseeably relevant'' and insert ``such information as is 
     individualized and relevant to an individual investigation''.
                                 ______
                                 
  SA 923. Mr. McCONNELL (for Mr. Paul) submitted an amendment intended 
to be proposed by Mr. McConnell to Treaty Doc. 112-1, Protocol Amending 
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 on October 2, 1996, signed on 
September 23, 2009, at Washington, as corrected by an exchange of notes 
effected November 16, 2010 and a related agreement effected by an 
exchange of notes on September 23, 2009; which was ordered to lie on 
the table; as follows:

       In paragraph 1 of Article 26 of the Convention, as amended 
     by Article 3 of the Protocol, strike ``such information as 
     may be relevant'' and insert ``such information as is 
     individualized and relevant to an individual investigation''.
       In subparagraph (b) of paragraph 10 of the Protocol to the 
     Convention, as amended by Article 4 of the Protocol, strike 
     ``information that may be relevant'' and insert ``information 
     that is individualized and relevant to an individual 
     investigation''.
                                 ______
                                 
  SA 924. Mr. McCONNELL (for Mr. Paul) submitted an amendment intended 
to be proposed by Mr. McConnell to Treaty Doc. 113-4, The Protocol 
Amending the Convention between the United States of America and the 
Kingdom of Spain for the Avoidance of Double Taxation and the 
Prevention of Fiscal Evasion with Respect to Taxes on Income and its 
Protocol, signed at Madrid on February 22, 1990; which was ordered to 
lie on the table; as follows:

       In paragraph 1 of Article 27 of the Convention, as amended 
     by Article XIII of the Protocol, strike ``such information as 
     is foreseeably relevant'' and insert ``such information as is 
     individualized and relevant to an individual investigation''.

                          ____________________