U.S. Senate Foreign Relations Committee Approves Protocols to Tax Treaties with Japan, Luxembourg, Spain, and Switzerland

The U.S. Senate Foreign Relations Committee has issued a release summarizing the results of its business meeting held 25 June 2019, which includes the approval of:

• The 2013 protocol to the 2003 income tax treaty with Japan;
• The 2009 protocol to the 1996 income and capital tax treaty with Luxembourg;
• The 2013 protocol to the 1990 income tax treaty with Spain; and
• The 2009 protocol to the 1996 income tax treaty with Switzerland.

The protocols must now be brought to the Senate floor for a fu…