Taxation: Taxes on Income
Convention signed at Vienna May 31, 1996; transmitted by the President of the United States of America to the Senate September 4, 1996 (Treaty Doc. 104-31, 104th Congress, 2d Session); reported favorably by the Senate Committee on Foreign Relations October 8, 1997 (Senate Executive Report No. 105-7, 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 Washington December 19, 1997; entered into force February 1, 1998. With exchange of notes and memorandum of understanding.