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![handle is hein.congrecreports/crptxacmh0001 and id is 1 raw text is: AUTHENTICATEO
U.S. GOVERNMENT
INFORMATION
Op
116TH CONGRESS SN I EXEC. REPT.
1st Session JSENATE 116-3
PROTOCOL AMENDING THE
TAX CONVENTION WITH JAPAN
JULY 10, 2019.-Ordered to be printed
Mr. RISCH, from the Committee on Foreign Relations,
submitted the following
REPORT
[To accompany Treaty Doc. 114-1]
The Committee on Foreign Relations, to which was referred the
Protocol Amending the Convention between the United States of
America and the Government of Japan for the Avoidance of Double
Taxation and the Prevention of Fiscal Evasion with Respect to
Taxes on Income and a related agreement entered into by an ex-
change of notes (together with the proposed Protocol), both signed
on January 24, 2013, at Washington, together with correcting notes
exchanged March 9 and March 29, 2013 (Treaty Doc. 114-1), hav-
ing considered the same, reports favorably thereon with a declara-
tion and conditions, as indicated in the resolution of advice and
consent, and recommends that the Senate give its advice and con-
sent to ratification thereof, as set forth in this report and the ac-
companying resolution of advice and consent.
CONTENTS
Page
I. P u rp o se ........................................................................................................... 1
II. B ack grou n d ................................................................................................... 2
III. M ajor P rovision s ........................................................................................... 2
IV . E n try Into F orce ........................................................................................... 3
V . Im plem enting Legislation ............................................................................. 3
V I. C om m ittee A ction ......................................................................................... 3
V II. Com m ittee Com m ents ................................................................................... 3
VIII. Text of Resolution of Advice and Consent to Ratification .......................... 5
IX. Annex 1.- Technical Explanation ............................................................... 8
I. PURPOSE
The purpose of the Protocol, along with the underlying treaty, is
to promote and facilitate trade and investment between the United
States and Japan. Many of the provisions in the proposed Protocol
are intended to bring the existing Convention in closer conformity
with the 2006 U.S. Model, accounting for particular aspects of Jap-
89-119](ViewImageLocal?handle=hein.congrecreports/crptxacmh0001&div=1&collection=&method=preview&ext=.png&size=3)