Message to the Senate Transmitting the Portugal-United States Taxation Convention and Protocol

To the Senate of the United States:

I transmit herewith for Senate advice and consent to ratification the Convention Between the United States of America and the Portuguese Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, together with a related Protocol, signed at Washington on September 6, 1994. Also transmitted for the information of the Senate is the report of the Department of State with respect to the Convention.

The Convention is the first income tax convention between the United States of America and the Portuguese Republic. The Convention reflects current income tax treaty policies of the two countries.

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

WILLIAM J. CLINTON

The White House, September 15, 1994.