TAX TREATIES United States. Congress. Senate, Committee on "Foreign Relations. HEARING BEFORE THE COMMITTEE ON FOREIGN RELATIONS UNITED STATES SENATE NINETY-SEVENTH CONGRESS 85-401 O FIRST SESSION ON VARIOUS TAX TREATIES (EX. T, 96–2), (EX. M, 96–2), (EX. C, 94–2), (EX. U, 96–2), (EX. H, 95–2), (EX. O, 96–2), (EX. Z, 96-2), (97-1), (EX. E, 96-2), (97-10), (EX. Y, 96-2), (EX. C, 95-1) SEPTEMBER 24, 1981 Printed for the use of the Committee on Foreign Relations U.S. GOVERNMENT PRINTING OFFICE BN34 31 me 82 Chapoton, Hon. John E., Assistant Secretary of the Treasury, Tax Policy, accompanied by Alan W. Granwell, international tax counsel, Depart- Cohen, Sheldon S., Esq., on behalf of U.S. Border Broadcasters, Washing- Corrada, Hon. Baltasar, Resident Commissioner of Puerto Rico. de Lugo, Hon. Ron, Delegate to the U.S. Congress from the Virgin Is- Ellis, Dennis J., director of taxes, Viacom International, Inc., accompa- nied by John Berna, tax attorney, New York, N.Y.. Finnerty, Peter J., vice president, public affairs, Sea-Land Industries, Gordon, Richard A., international tax counsel, Joint Committee on Tax- Hawkins, William M., vice president, finance and taxation, Air Transport Prepared statement of Hon. John E. Chapoton..... Provisions of the Internal Revenue Code overridden by the tax treaty- submitted by the Department of the Treasury.. Revenue effect of the increase in the tax on resource royalties-sub- Letter from Senators Percy and Mathias, as well as letter to Senator Biographical data of Sheldon S. Cohen. Letter to Senator Percy from Assistant Secretary Chapoton, dated Sep- Antiabuse provision in the proposed treaty with Argentina—submitted by the Department of the Treasury Prepared statement of William M. Hawkins. Prepared statement of Hon. Baltasar Corrada. Prepared statement of Samuel L. Hayden, president, Council of the Department of the Treasury's response to an additional question sub- |