S.Amdt. 138Senate118th Congress (2023-2025)

S.Amdt. 138

Sponsored by Rand PaulSen. Rand Paul (R-KY)
Submitted June 20, 2023

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Senate amendment submitted

June 20, 2023

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Senate amendment submitted

June 20, 2023

Floor

Senate amendment submitted

June 20, 2023

Text

Submitted

SA 138. Mr. PAUL submitted an amendment intended to be proposed by
him to the resolution of ratification for Treaty Doc. 112-8, The
Convention between the Government of the United States of America and
the Government of the Republic of Chile for the Avoidance of Double
Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on
Income and Capital, signed in Washington on February 4, 2010, with a
Protocol signed the same day, as corrected by exchanges of notes
effected February 25, 2011, and February 10 and 21, 2012, and a related
agreement effected by exchange of notes (the ``related Agreement'') on
February 4, 2010; which was ordered to lie on the table; as follows:

At the appropriate place, insert the following:
(__) The Convention authorizes the United States to request
or accept, regardless of whether such information is
exchanged on an automatic basis, only information that is
individualized and relevant to an individual investigation
for carrying out the provisions of the Convention or to the
administration or enforcement of the domestic tax laws
concerning taxes covered by the Convention. Information that
is not individualized or not relevant to an individual
investigation shall not be requested or accepted, regardless
of whether that information is provided on an automatic
basis, by the United States.

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