Speech #830080301

I thank the Senator. I think he has made a very helpful contribution to the RECORD. I continue with my statement. During consideration of the incometax convention with Belgium. the committees attention was drawn to the provision of that conventionarticle Xwhich provides for exemption from tax of the salaries paid by one of the contracting countries to its citizens who are resident in the other contracting country. It was suggested that section 247 of the Immigration Act might be in conflict with this provision since the Immigration Act provides that aliens whose joccupational status would place them in a noninmigrant status may be required to surrender their immigrant status unless they execute a written waiver of "all rights. privileges. exemptions. and immunities under any law or any Executive order." Since the provision of the Belgium convention was negotiated prior to the passage of the Immigration Act. since the Treasury Department told the committee that it does not expect to include such provisions in new conventions to be negotiated. and since the possible effect of any conflict between this provision of the Immigration Act and the Belgium convention would be of a very limited nature. the committee did not believe that any particular action was required with respect to this provision at this time.