S. Res. adv. cons., Treaty Doc. 102-41
Resolution of advice and consent, Treaty Doc. 102-41
TEXT OF RESOLUTION OF ADVICE AND CONSENT TO RATIFICATION AS REPORTED AND APPROVED BY THE SENATE: Resolved, (two-thirds of the Senators present concurring therein), That the Senate advise and consent to the ratification of the Protocol Amending the Convention Between the United States of America and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income signed on December 31, 1984, which Protocol was signed at Washington on December 18, 1991 (Treaty Doc. 102-41), subject to the following reservation: That the words "voting power or value" in Article III, paragraph 2 shall be construed to mean "voting power and value" for purposes of imposing the tax under section 531 of the Internal Revenue Code of 1986, as amended.