November 16, 1983

To the Senate of the United States:

I transmit herewith for Senate advice and consent to ratification, the Protocol amending the Convention between the Government of the United States of America and the Government of the Kingdom of Denmark for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed at Washington on June 17, 1980. The Protocol was signed at Washington on August 23, 1983, together with an exchange of letters. I also transmit the report of the Department of State on the Protocol.

The Senate Committee on Foreign Relations deferred consideration of the Convention pending the negotiation of amendments to certain of its provisions. The Protocol takes into account recent changes in Danish tax laws. It also takes into account positions expressed by the Senate in its recent consideration of other United States income tax treaties.

I recommend that the Senate give early and favorable consideration to the Protocol and give its advice and consent to ratification.

Ronald Reagan

The White House,

November 16, 1983.