Tax treaty update - Senate Foreign Relations approves agreements with Spain, Poland 

July 16:  The Senate Foreign Relations Committee today approved tax agreements with Spain and Poland:
  • A Protocol amending the income tax treaty between the United States and Spain
  • An income tax treaty between the United States and Poland

With the Foreign Relations Committee’s approval of the Protocol and income tax treaty, the committee can be expected to issue reports and refer the agreements to the full Senate for its advice and consent. The Protocol and income tax treaty have not been scheduled for floor action.


If the Senate approves—treaty approval requires a two-thirds vote, although tax treaties ordinarily are approved by unanimous consent without an actual vote—Instruments of Ratification will eventually be drafted.




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