Message to the Senate Transmitting the United States-United Kingdom Convention on Taxation and Fiscal Evasion.
To the Senate of the United States:
I transmit herewith for Senate advice and consent to ratification the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income signed at London on December 31, 1975, together with an exchange of notes modifying certain provisions of the Convention signed at London on April 13, 1976.
I also transmit for the information of the Senate the report of the Department of State with respect to the Convention and the exchange of notes.
This Convention and exchange of notes are designed to modernize the relationship with respect to taxes on income which has evolved between the United States and the United Kingdom from a similar Convention signed at Washington on April 16, 1945.
The Convention with subsequent exchange of notes is similar to other recent United States income tax treaties, although it does have some new features which are described in the enclosed report of the Department of State.
Such tax conventions help promote economic cooperation with other countries. I urge the Senate to act favorably on this Convention and exchange of notes at an early date and to give its advice and consent to ratification.
GERALD R. FORD
The White House,
June 24, 1976.
Note: The convention and accompanying papers are printed in Senate Executive K (94th Cong., 2d sess.).
Gerald R. Ford, Message to the Senate Transmitting the United States-United Kingdom Convention on Taxation and Fiscal Evasion. Online by Gerhard Peters and John T. Woolley, The American Presidency Project https://www.presidency.ucsb.edu/node/257622