Message to the Senate Transmitting the Ireland-United States Tax Convention

To the Senate of the United States:

I transmit herewith for Senate advice and consent to ratification the Convention Amending 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, which was negotiated pursuant to the Senate's resolution of October 31, 1997, granting advice and consent to the 1997 Convention, modifies the tax treatment of dividends received from Real Estate Investment Trusts.

I recommend that the Senate give early and favorable consideration to this Convention and give its advice and consent to ratification.

WILLIAM J. CLINTON

The White House, October 29, 1999.