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Public Papers - 1990

Message to the Senate Transmitting a Protocol to the Tunisia-United States Convention on Taxation and Fiscal Evasion


To the Senate of the United States:

I transmit herewith for Senate advice and consent to ratification the Supplementary Protocol to the Convention between the Government of the United States of America and the Government of the Tunisian Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed at Tunis on October 4, 1989. I also transmit, for the information of the Senate, the report of the Secretary of State.

The supplementary protocol amends the income tax convention with Tunisia that was signed on June 17, 1985, and transmitted to the Senate on March 13, 1986. The subsequent enactment of the Tax Reform Act of 1986 occurred before the Senate could consider the convention. The supplementary protocol amends the convention by incorporating changes in U.S. law enacted in the Tax Reform Act of 1986. Of particular importance are the provisions authorizing imposition of the new U.S. branch tax and limiting the benefits of the convention to residents of the two Contracting States by preventing their diversion to residents of third countries.

I recommend the Senate give early and favorable consideration to the convention and supplementary protocol and give its advice and consent to ratification.

George Bush

The White House,

January 24, 1990.

George Bush Presidential Library and Museum
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