Tax treaty update - Foreign Relations Committee hearing scheduled on tax agreements with Spain, Poland 

July 15:  The Senate Foreign Relations Committee has scheduled a hearing for Wednesday, July 16, to consider:
  • A Protocol to amend the existing United States-Spain income tax treaty (Protocol signed January 2013)
  • An income tax treaty between the United States and Poland (signed February 2013)

U.S. ratification process

In the United States, ratification requires the advice and consent of the Senate.


A signed tax treaty is first referred to the Senate Foreign Relations Committee for consideration. A public hearing for the tax treaty is typically held.


The Senate Foreign Relations Committee then reports the treaty with a recommendation to the full Senate. The Treaty Clause of the Constitution requires approval by a two-thirds vote, although tax treaties ordinarily are approved by unanimous consent without an actual vote.




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