Excerpt from Explanation of Proposed Income Tax Treaty (and Proposed Protocol) Between the United States and the Federal Republic of Germany: Scheduled for a Hearing Before the Committee on Foreign Relations, United States Senate, on June 14, 1990 The protocol contains the standard provision (the saving clause contained in us. Tax treaties that each country retains the right to tax its citizens and residents as if the treaty had not come into effect (paragraph In addition, the protocol contains the standard provision that the treaty will not be applied to deny any taxpayer any benefits he would be entitled to under the domes tic law of the country or under any other agreement between thetwo countries (paragraph that is, the treaty will only be applied to the benefit Of taxpayers. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.