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US Senate Finance Committee Approves Four Treaties

by Mike Godfrey, Tax-News.com, Washington

05 July 2019


On June 25, 2019, the United States Senate Foreign Relations Committee approved amendments to four double tax avoidance agreements which have been pending in the Senate for several years.

The amendments in question include protocols amending existing tax treaties between the US and Spain (signed in 2013), Switzerland (signed in 2009), Japan (signed in 2013), and Luxembourg (signed in 2009).

The protocols now head to the Senate floor for consideration. However, under US ratification procedures, signed tax treaties must be approved by at least two-thirds of the full Senate before they can be ratified.

An additional three double tax treaties, with Chile and Hungary (both signed in 2010), and with Poland (signed in 2013), have yet to be addressed by the Foreign Relations Committee.

TAGS: tax | double tax agreement (DTA) | Chile | Hungary | tax avoidance | Luxembourg | agreements | transfer pricing | Poland | Spain | Switzerland | United States | Japan | BEPS

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