Resolution of advice and consent, Treaty Doc. 101-6

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 a Convention negotiated by the Member States of the Council of Europe and the Organization for Economic Co-operation and Development (OECD), on Mutual Administrative Assistance in Tax Matters, done at Strasbourg, January 25, 1988, and signed by the United States at Paris on June 28, 1989 (Treaty Doc. 101-6), subject to the following reservations: (1) That the United States will not provide any form of assistance in relation to the taxes of other Parties described in subparagraphs (b)(i) or (b)(iv) of paragraph 1 of Article 2 of the Convention (taxes imposed by or on behalf of possessions, political subdivisions, or local authorities) (as permitted by paragraph 1(a) of Article 30 of the Convention); (2) That the United States will not provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for any tax, pursuant to Articles 11 through 16 of the Convention (as permitted by paragraph 1(b) of Article 30 of the Convention); and (3) That the United States will not provide assistance in the service of documents for any tax, pursuant to Article 17 of the Convention (as permitted by paragraph 1(d) of Article 30 of the Convention); this reservation does not apply to the service of documents by mail, pursuant to paragraph 3 of Article 17 of the Convention.