S. Res. adv. cons., Treaty Doc. 99-3
Resolution of advice and consent, Treaty Doc. 99-3
Text of resolution of advice and consent to ratification as reported by the Committee on Foreign Relations and as agreed to by the 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 Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, together with a related exchange of notes, signed at Washington on December 31, 1984, subject to the following reservation:
That the words "voting power" in Article 10, paragraph 5 shall be construed to mean "voting power or value"for purposes of imposing the tax under section 531 of the Internal Revenue Code of 1954.