9

TAX CONVENTIONS WITH BELGIUM, FINLAND, TRINIDAD
AND TOBAGO, AND THE NETHERLANDS

HEARINGS

BEFORE THE

COMMITTEE ON FOREIGN RELATIONS
UNITED STATES SENATE

NINETY-FIRST CONGRESS

SECOND SESSION

ON

Executive I, 91-2, Tax Convention with Belgium
Executive E, 91-2, Tax Convention with Finland
Executive D, 91-2, Tax Convention with Trinidad
and Tobago

and

Executive G, 91-1, Estate Tax Convention with
the Netherlands

52 019

OCTOBER 6, AND NOVEMBER 19, 1970

Printed for the use of the Committee on Foreign Relations

LAW LIBRARY

U. S. GOVT. DOCS. DEP.

* MAR 1 0 1971

UNIVERSITY OF CALIFORNIA
BERKELEY

U.S. GOVERNMENT PRINTING OFFICE

WASHINGTON: 1971

CONTENTS

Statements by:

Cohen, Hon. Edwin S., Assistant Secretary of the Treasury for Tax

Policy; accompanied by Nathan N. Gordon, Director, Office of

International Tax Affairs, Office of Tax Analysis, and Robert Cole,

Special Assistant for International Tax Affairs...

Woodworth, Laurence N., Chief of Staff, Joint Committee on Internal

Revenue Taxation___

Insertions for the record:

Letter to Mr. Carl Marcy, Chief of Staff, Committee on Foreign Rela-

tions, from David M. Abshire, Assistant Secretary for Congressional

Relations, dated October 5, 1970, concerning Tax Convention be-

tween the United States and Trinidad and Tobago__

Letter to Hon. J. W. Fulbright from Edwin S. Cohen, Assistant

Secretary of the Treasury, dated November 4, 1970, concerning

article 7 of the Tax Convention with Trinidad and Tobago__

Full statement of Hon. Edwin S. Cohen, Assistant Secretary of the

Treasury for Tax Policy-

Full statement of Laurence N. Woodworth, Chief of Staff, Joint Com-

mittee on Internal Revenue Taxation___

33

APPENDIX

Exchange of correspondence between the Honorable J. Fife Symington,
Jr., U.S. Ambassador to Trinidad and, Tobago, and the Right Honor-
able Eric Williams, Prime Minister, Trinidad and Tobago, January 9,
1970___.

Technical explanation of United States-Belgium Income Tax Convention,

Department of the Treasury__

Technical explanation of Proposed United States-Finland Income Tax

Convention, Department of the Treasury.

Technical explanation of Proposed United States-Trinidad and Tobago In-

come Tax Convention, Department of the Treasury-

Technical explanation of Proposed United States-Netherlands Estate

Tax Convention, Department of the Treasury---

"Proposed Income Tax Convention Between the United States and Fin-

land," memorandum prepared by the staff of the Joint Committee on

Internal Revenue Taxation___

"Proposed Income Tax Convention Between the United States and Bel-

gium," memorandum prepared by the staff of the Joint Committee on

Internal Revenue Taxation___

107

119

135

"Proposed Income Tax Convention Between the United States and Trini-

dad and Tobago," memorandum prepared by the staff of the Joint Com-

mittee on Internal Revenue Taxation____.

"Proposed Estate Tax Convention Between the United States and the

Netherlands," memorandum prepared by the Staff of the Joint Com-

mittee on Internal Revenue Taxation_--_.

(III)

149

164