Taxation
Convention, with Protocol, signed at Washington October 2, 1996; transmitted by the President of the United States of America to the Senate June 25, 1997 (Treaty Doc. 105-8, 105th Congress, 1st Session); reported favorably by the Senate Committee on Foreign Relations October 8, 1997 (Senate Executive Report No. 105-10, 105th Congress, 1st Session); Advice and consent to ratification by the Senate October 31, 1997; Ratified by the President December 12, 1997; Ratifications exchanged at Bern December 19, 1997; entered into force December 19, 1997. With exchange of notes and memorandum of understanding.