Treaty Res. 101-20
Resolution of advice and consent, Treaty Doc. 101-11
Text of resolution of advice and consent to ratification as approved by the United States Senate: Resolved, (two-thirds of the Senators present concurring therein), That the Senate advise and consent to the ratification of the Convention between the Government of the United States of America and the Government of the Republic of Finland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital (Treaty Doc. 101-11), subject to the following understanding: That nothing in the Convention requires the United States to allow any person, as a credit against the United States tax on income, any amount of Finnish capital tax.