Fact
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Senate Floor: PROTOCOL AMENDING TAX CONVENTION WITH THE NETHERLANDS--TREATY DOCUMENT NO. 108-25
1 Topic
Entities
Moderation
3 Speakers
Topics
Entities
No entities found
Moderation
No moderation found
Speakers
Joe Biden Joe Biden said 40 sentences of a total of 55 sentences.
73%
Joe Biden said 844 words of a total of 1079 words.
79%
Bill Frist Bill Frist said 5 sentences of a total of 55 sentences.
10%
Bill Frist said 149 words of a total of 1079 words.
14%
The Presiding Officer The Presiding Officer said 5 sentences of a total of 55 sentences.
10%
The Presiding Officer said 31 words of a total of 1079 words.
3%
Full Transcript
Bill Frist
As in executive session, I ask unanimous consent that the Foreign Relations Committee be discharged from further consideration of Treaty Document No. 108-25, the Protocol Amending the Tax Convention with the Netherlands.
Sentiment
Loughran McDonald (Relative)
0
Neutral
Loughran McDonald (Absolute)
0
Neutral
Loughran McDonald (Logit)
0
Harvard-IV (Relative)
-0.14286
Leans Negative
Harvard-IV (Absolute)
-0.14286
Leans Negative
Harvard-IV (Logit)
-0.25131
VADER
-0.077
Neutral
Moderation
Violence
0.15213195
OpenAI Moderation v1 (007)
Violence > Graphic
0.0161307835
OpenAI Moderation v1 (007)
Harassment > Threatening
0.0144463032
OpenAI Moderation v1 (007)
Harassment
0.0082876664
OpenAI Moderation v1 (007)
Sexual
0.007227694
OpenAI Moderation v1 (007)
Hate
0.0053758627
OpenAI Moderation v1 (007)
Self-Harm
0.0031463122
OpenAI Moderation v1 (007)
Hate > Threatening
0.0026080428
OpenAI Moderation v1 (007)
Self-Harm > Intent
0.0004750873
OpenAI Moderation v1 (007)
Self-Harm > Instructions
0.0004451281
OpenAI Moderation v1 (007)
Sexual > Minors
0.0003160878
OpenAI Moderation v1 (007)
Topics
Topic:
Politics > Treaty
Score:
100
Magnitude:
0.188
Code:
11027000
Url:
https://cv.iptc.org/newscodes/subjectcode/11027000
Wikidata_id:
Q131569
Wikidata_label:
treaty
Source:
IPTC Subject
Topic:
International Affairs
Score:
58.477
Magnitude:
32
Code:
19
Url:
https://fsc.al/cap-mc#19
Source:
Comparative Agendas
Topic:
International Affairs
Score:
30.154
Magnitude:
32
Code:
19
Url:
https://fsc.al/cap-mc#19
Source:
Comparative Agendas
Readability
Flesch-Kincaid Grade
12
Flesch-Kincaid Ease
28.6
Gunning-Fog Score
12.7
Coleman-Liau Index
12
SMOG Index
12
Automated Readability Index
12
Dale-Chall Readability Score
8
Sprache Readability Score
4
Dale-Chall Difficult Word Score
15
Sprache Difficult Word Count
17
Bill Frist
I further ask unanimous consent that the Senate proceed to its consideration and to the accompanying resolution of ratification which is at the desk; that the treaty be considered as having passed through its various parliamentary stages, up to and including the presentation of the resolution of ratification; that any statements be printed in the Congressional Record as if read; and that the Senate immediately proceed to a vote on the resolution of ratification; further, that when the resolution of ratification is voted upon, the motion to reconsider be laid upon the table, and that the President be notified of the Senate's action.
Sentiment
Loughran McDonald (Relative)
0
Neutral
Loughran McDonald (Absolute)
0
Neutral
Loughran McDonald (Logit)
0
Harvard-IV (Relative)
0.8
Very Positive
Harvard-IV (Absolute)
0.8
Very Positive
Harvard-IV (Logit)
1.84583
VADER
0.226
Slightly Positive
Moderation
Violence
0.3240052378
OpenAI Moderation v1 (007)
Harassment
0.144556351
OpenAI Moderation v1 (007)
Harassment > Threatening
0.0852549623
OpenAI Moderation v1 (007)
Hate
0.0080916536
OpenAI Moderation v1 (007)
Violence > Graphic
0.0005616602
OpenAI Moderation v1 (007)
Hate > Threatening
0.0004441363
OpenAI Moderation v1 (007)
Sexual
0.0001559593
OpenAI Moderation v1 (007)
Self-Harm
2.17506E-5
OpenAI Moderation v1 (007)
Sexual > Minors
1.40443E-5
OpenAI Moderation v1 (007)
Self-Harm > Instructions
8.2423E-6
OpenAI Moderation v1 (007)
Self-Harm > Intent
3.946E-6
OpenAI Moderation v1 (007)
Topics
Topic:
Politics > Parliament
Score:
100
Magnitude:
0.261
Code:
11009000
Url:
https://cv.iptc.org/newscodes/subjectcode/11009000
Wikidata_id:
Q35749
Wikidata_label:
parliament
Source:
IPTC Subject
Topic:
Politics > Election
Score:
88
Magnitude:
0.23
Code:
11003000
Url:
https://cv.iptc.org/newscodes/subjectcode/11003000
Wikidata_id:
Q40231
Wikidata_label:
public election
Source:
IPTC Subject
Topic:
Politics > Treaty
Score:
77
Magnitude:
0.2
Code:
11027000
Url:
https://cv.iptc.org/newscodes/subjectcode/11027000
Wikidata_id:
Q131569
Wikidata_label:
treaty
Source:
IPTC Subject
Topic:
International Affairs
Score:
51.196
Magnitude:
103
Code:
19
Url:
https://fsc.al/cap-mc#19
Source:
Comparative Agendas
Topic:
International Affairs
Score:
32.073
Magnitude:
103
Code:
19
Url:
https://fsc.al/cap-mc#19
Source:
Comparative Agendas
Readability
Flesch-Kincaid Grade
12
Flesch-Kincaid Ease
0
Gunning-Fog Score
19
Coleman-Liau Index
12
SMOG Index
12
Automated Readability Index
12
Dale-Chall Readability Score
10
Sprache Readability Score
5
Dale-Chall Difficult Word Score
34
Sprache Difficult Word Count
31
The Presiding Officer
The PRESIDING OFFICER.
Sentiment
Loughran McDonald (Relative)
-1
Very Negative
Loughran McDonald (Absolute)
-1
Very Negative
Loughran McDonald (Logit)
-1.09861
Harvard-IV (Relative)
1
Very Positive
Harvard-IV (Absolute)
1
Very Positive
Harvard-IV (Logit)
1.60944
VADER
0
Neutral
Moderation
Violence
0.0558531028
OpenAI Moderation v1 (007)
Hate
0.0084590618
OpenAI Moderation v1 (007)
Violence > Graphic
0.0065004977
OpenAI Moderation v1 (007)
Harassment > Threatening
0.0054973243
OpenAI Moderation v1 (007)
Sexual
0.0035922327
OpenAI Moderation v1 (007)
Hate > Threatening
0.0033184908
OpenAI Moderation v1 (007)
Harassment
0.0019287165
OpenAI Moderation v1 (007)
Self-Harm
0.0012667252
OpenAI Moderation v1 (007)
Sexual > Minors
0.0007516031
OpenAI Moderation v1 (007)
Self-Harm > Intent
0.0001011368
OpenAI Moderation v1 (007)
Self-Harm > Instructions
9.432E-6
OpenAI Moderation v1 (007)
Readability
Flesch-Kincaid Grade
8.5
Flesch-Kincaid Ease
42.5
Gunning-Fog Score
6.2
Coleman-Liau Index
12
SMOG Index
10.3
Automated Readability Index
5.9
Dale-Chall Readability Score
5.5
Sprache Readability Score
1.5
Dale-Chall Difficult Word Score
3
Sprache Difficult Word Count
4
Bill Frist
Mr. President, I ask for a division vote on the resolution of ratification.
Sentiment
Loughran McDonald (Relative)
0
Neutral
Loughran McDonald (Absolute)
0
Neutral
Loughran McDonald (Logit)
0
Harvard-IV (Relative)
0
Neutral
Harvard-IV (Absolute)
0
Neutral
Harvard-IV (Logit)
0
VADER
0
Neutral
Moderation
Violence
0.0127915089
OpenAI Moderation v1 (007)
Violence > Graphic
0.0119060824
OpenAI Moderation v1 (007)
Sexual
0.002617778
OpenAI Moderation v1 (007)
Sexual > Minors
0.000801882
OpenAI Moderation v1 (007)
Harassment
0.0007785321
OpenAI Moderation v1 (007)
Harassment > Threatening
0.0002281413
OpenAI Moderation v1 (007)
Hate
5.32675E-5
OpenAI Moderation v1 (007)
Self-Harm
1.19309E-5
OpenAI Moderation v1 (007)
Hate > Threatening
7.2793E-6
OpenAI Moderation v1 (007)
Self-Harm > Intent
4.3838E-6
OpenAI Moderation v1 (007)
Self-Harm > Instructions
4.19E-7
OpenAI Moderation v1 (007)
Topics
Topic:
Politics > Election
Score:
100
Magnitude:
0.178
Code:
11003000
Url:
https://cv.iptc.org/newscodes/subjectcode/11003000
Wikidata_id:
Q40231
Wikidata_label:
public election
Source:
IPTC Subject
Topic:
Politics > Election > Local Elections
Score:
53
Magnitude:
0.094
Code:
11003006
Url:
https://cv.iptc.org/newscodes/subjectcode/11003006
Wikidata_id:
Q15966540
Wikidata_label:
local election
Source:
IPTC Subject
Readability
Flesch-Kincaid Grade
7.8
Flesch-Kincaid Ease
50.6
Gunning-Fog Score
11.8
Coleman-Liau Index
11.3
SMOG Index
10.3
Automated Readability Index
3.6
Dale-Chall Readability Score
6.4
Sprache Readability Score
1.9
Dale-Chall Difficult Word Score
5
Sprache Difficult Word Count
6
The Presiding Officer
The PRESIDING OFFICER.
Sentiment
Loughran McDonald (Relative)
0
Neutral
Loughran McDonald (Absolute)
0
Neutral
Loughran McDonald (Logit)
0
Harvard-IV (Relative)
0.33333
Somewhat Positive
Harvard-IV (Absolute)
0.33333
Somewhat Positive
Harvard-IV (Logit)
0.51083
VADER
0.402
Positive
Moderation
Violence
0.0574484933
OpenAI Moderation v1 (007)
Harassment
0.0241047499
OpenAI Moderation v1 (007)
Harassment > Threatening
0.0108071719
OpenAI Moderation v1 (007)
Violence > Graphic
0.0045246637
OpenAI Moderation v1 (007)
Hate
0.0005638822
OpenAI Moderation v1 (007)
Hate > Threatening
0.0001583979
OpenAI Moderation v1 (007)
Self-Harm
0.000114377
OpenAI Moderation v1 (007)
Sexual > Minors
5.68516E-5
OpenAI Moderation v1 (007)
Sexual
5.05384E-5
OpenAI Moderation v1 (007)
Self-Harm > Intent
6.4007E-6
OpenAI Moderation v1 (007)
Self-Harm > Instructions
1.6111E-6
OpenAI Moderation v1 (007)
Topics
Topic:
Politics > Parliament
Score:
100
Magnitude:
0.18
Code:
11009000
Url:
https://cv.iptc.org/newscodes/subjectcode/11009000
Wikidata_id:
Q35749
Wikidata_label:
parliament
Source:
IPTC Subject
Topic:
Politics > Election
Score:
84
Magnitude:
0.152
Code:
11003000
Url:
https://cv.iptc.org/newscodes/subjectcode/11003000
Wikidata_id:
Q40231
Wikidata_label:
public election
Source:
IPTC Subject
Readability
Flesch-Kincaid Grade
9.8
Flesch-Kincaid Ease
37.9
Gunning-Fog Score
12
Coleman-Liau Index
12
SMOG Index
12
Automated Readability Index
6.9
Dale-Chall Readability Score
5.4
Sprache Readability Score
2.4
Dale-Chall Difficult Word Score
7
Sprache Difficult Word Count
11
Those opposed will rise and stand until counted.
Sentiment
Loughran McDonald (Relative)
-1
Very Negative
Loughran McDonald (Absolute)
-1
Very Negative
Loughran McDonald (Logit)
-1.09861
Harvard-IV (Relative)
0
Neutral
Harvard-IV (Absolute)
0
Neutral
Harvard-IV (Logit)
0
VADER
0
Neutral
Moderation
Violence > Graphic
0.0113077374
OpenAI Moderation v1 (007)
Violence
0.0068555841
OpenAI Moderation v1 (007)
Harassment
0.0066705776
OpenAI Moderation v1 (007)
Sexual > Minors
0.0040641407
OpenAI Moderation v1 (007)
Hate
0.0025431287
OpenAI Moderation v1 (007)
Sexual
0.0012644658
OpenAI Moderation v1 (007)
Harassment > Threatening
0.0005367181
OpenAI Moderation v1 (007)
Self-Harm
0.000131551
OpenAI Moderation v1 (007)
Self-Harm > Intent
0.0001121869
OpenAI Moderation v1 (007)
Hate > Threatening
4.48866E-5
OpenAI Moderation v1 (007)
Self-Harm > Instructions
8.7086E-6
OpenAI Moderation v1 (007)
Readability
Flesch-Kincaid Grade
5.2
Flesch-Kincaid Ease
71.8
Gunning-Fog Score
8.2
Coleman-Liau Index
12
SMOG Index
9
Automated Readability Index
6.1
Dale-Chall Readability Score
4.3
Sprache Readability Score
1.9
Dale-Chall Difficult Word Score
2
Sprache Difficult Word Count
3
On a division, two-thirds of the Senators present and voting having voted in the affirmative, the resolution of ratification is agreed to.
Sentiment
Loughran McDonald (Relative)
0
Neutral
Loughran McDonald (Absolute)
0
Neutral
Loughran McDonald (Logit)
0
Harvard-IV (Relative)
0.33333
Somewhat Positive
Harvard-IV (Absolute)
0.33333
Somewhat Positive
Harvard-IV (Logit)
0.51083
VADER
0.273
Slightly Positive
Moderation
Violence
0.0076148652
OpenAI Moderation v1 (007)
Violence > Graphic
0.003682488
OpenAI Moderation v1 (007)
Sexual > Minors
0.0026053034
OpenAI Moderation v1 (007)
Sexual
0.0022202184
OpenAI Moderation v1 (007)
Harassment > Threatening
0.0020592075
OpenAI Moderation v1 (007)
Hate
0.0013130852
OpenAI Moderation v1 (007)
Harassment
0.0011890931
OpenAI Moderation v1 (007)
Self-Harm
0.0002739129
OpenAI Moderation v1 (007)
Self-Harm > Intent
0.0001332485
OpenAI Moderation v1 (007)
Hate > Threatening
0.0001086382
OpenAI Moderation v1 (007)
Self-Harm > Instructions
2.10336E-5
OpenAI Moderation v1 (007)
Topics
Topic:
Politics > Parliament
Score:
100
Magnitude:
0.159
Code:
11009000
Url:
https://cv.iptc.org/newscodes/subjectcode/11009000
Wikidata_id:
Q35749
Wikidata_label:
parliament
Source:
IPTC Subject
Topic:
Foreign Trade
Score:
84.217
Magnitude:
118
Code:
18
Url:
https://fsc.al/cap-mc#18
Source:
Comparative Agendas
Readability
Flesch-Kincaid Grade
12
Flesch-Kincaid Ease
29
Gunning-Fog Score
16.2
Coleman-Liau Index
12
SMOG Index
12
Automated Readability Index
12
Dale-Chall Readability Score
6.6
Sprache Readability Score
4.2
Dale-Chall Difficult Word Score
8
Sprache Difficult Word Count
9
The resolution of ratification is as follows:
Sentiment
Loughran McDonald (Relative)
0
Neutral
Loughran McDonald (Absolute)
0
Neutral
Loughran McDonald (Logit)
0
Harvard-IV (Relative)
1
Very Positive
Harvard-IV (Absolute)
1
Very Positive
Harvard-IV (Logit)
1.09861
VADER
0
Neutral
Moderation
Violence
0.018794986
OpenAI Moderation v1 (007)
Violence > Graphic
0.0033987002
OpenAI Moderation v1 (007)
Harassment
0.0033210206
OpenAI Moderation v1 (007)
Sexual
0.0019930045
OpenAI Moderation v1 (007)
Hate
0.0018670557
OpenAI Moderation v1 (007)
Harassment > Threatening
0.001788828
OpenAI Moderation v1 (007)
Self-Harm
0.0013402977
OpenAI Moderation v1 (007)
Sexual > Minors
0.0004380486
OpenAI Moderation v1 (007)
Hate > Threatening
8.66317E-5
OpenAI Moderation v1 (007)
Self-Harm > Intent
6.31965E-5
OpenAI Moderation v1 (007)
Self-Harm > Instructions
1.6612E-6
OpenAI Moderation v1 (007)
Topics
Topic:
International Affairs
Score:
51.212
Magnitude:
155
Code:
19
Url:
https://fsc.al/cap-mc#19
Source:
Comparative Agendas
Topic:
Immigration
Score:
23.893
Magnitude:
155
Code:
9
Url:
https://fsc.al/cap-mc#9
Source:
Comparative Agendas
Readability
Flesch-Kincaid Grade
12
Flesch-Kincaid Ease
18.4
Gunning-Fog Score
14.2
Coleman-Liau Index
12
SMOG Index
11.3
Automated Readability Index
7.6
Dale-Chall Readability Score
4.9
Sprache Readability Score
1.7
Dale-Chall Difficult Word Score
2
Sprache Difficult Word Count
2
(At the request of Mr. Daschle, the following statement was ordered to be printed in the Record.)
Sentiment
Loughran McDonald (Relative)
0
Neutral
Loughran McDonald (Absolute)
0
Neutral
Loughran McDonald (Logit)
0
Harvard-IV (Relative)
1
Very Positive
Harvard-IV (Absolute)
1
Very Positive
Harvard-IV (Logit)
1.09861
VADER
0
Neutral
Moderation
Violence > Graphic
0.0847606512
OpenAI Moderation v1 (007)
Violence
0.0390357076
OpenAI Moderation v1 (007)
Harassment > Threatening
0.0286192197
OpenAI Moderation v1 (007)
Sexual
0.0195599903
OpenAI Moderation v1 (007)
Harassment
0.005214649
OpenAI Moderation v1 (007)
Self-Harm
0.0032995322
OpenAI Moderation v1 (007)
Sexual > Minors
0.0019299066
OpenAI Moderation v1 (007)
Self-Harm > Intent
0.0015631378
OpenAI Moderation v1 (007)
Hate
0.0007004967
OpenAI Moderation v1 (007)
Hate > Threatening
7.06123E-5
OpenAI Moderation v1 (007)
Self-Harm > Instructions
1.50264E-5
OpenAI Moderation v1 (007)
Topics
Topic:
International Affairs
Score:
33.664
Magnitude:
97
Code:
19
Url:
https://fsc.al/cap-mc#19
Source:
Comparative Agendas
Topic:
Immigration
Score:
24.576
Magnitude:
97
Code:
9
Url:
https://fsc.al/cap-mc#9
Source:
Comparative Agendas
Readability
Flesch-Kincaid Grade
5.1
Flesch-Kincaid Ease
73.8
Gunning-Fog Score
5.8
Coleman-Liau Index
10.5
SMOG Index
7.3
Automated Readability Index
3.9
Dale-Chall Readability Score
6
Sprache Readability Score
2.3
Dale-Chall Difficult Word Score
6
Sprache Difficult Word Count
8
Joe Biden
Mr. President, today the Senate considered a protocol to the current tax convention between the United States and the Kingdom of the Netherlands. There is substantial trade and cross- border investment between our two countries; the tax convention provides an important basis for facilitating this economic relationship. The original convention was concluded in the early 1990s, and there have been several developments in U.S. tax treaty policy in the intervening years that the protocol seeks to address. It contains several significant provisions, including a revised provision designed to ensure that the treaty cannot be used for inappropriate purposes -- a so-called antitreaty-shopping provision. I commend Chairman Lugar for his diligence in bringing the protocol before the Senate.
Sentiment
Loughran McDonald (Relative)
0
Neutral
Loughran McDonald (Absolute)
0
Neutral
Loughran McDonald (Logit)
0
Harvard-IV (Relative)
0.68421
Very Positive
Harvard-IV (Absolute)
0.68421
Very Positive
Harvard-IV (Logit)
1.5506
VADER
0.919
Very Positive
Topics
Topic:
Politics > Treaty
Score:
100
Magnitude:
0.183
Code:
11027000
Url:
https://cv.iptc.org/newscodes/subjectcode/11027000
Wikidata_id:
Q131569
Wikidata_label:
treaty
Source:
IPTC Subject
Topic:
Politics > Parliament
Score:
86
Magnitude:
0.157
Code:
11009000
Url:
https://cv.iptc.org/newscodes/subjectcode/11009000
Wikidata_id:
Q35749
Wikidata_label:
parliament
Source:
IPTC Subject
Topic:
Economy, Business and Finance > Economy (General) > Economic Policy
Score:
72
Magnitude:
0.132
Code:
4017001
Url:
https://cv.iptc.org/newscodes/subjectcode/04017001
Wikidata_id:
Q582577
Wikidata_label:
economic policy
Source:
IPTC Subject
Topic:
Immigration
Score:
66.504
Magnitude:
148
Code:
9
Url:
https://fsc.al/cap-mc#9
Source:
Comparative Agendas
Topic:
Economy, Business and Finance > Economy (General)
Score:
64
Magnitude:
0.116
Code:
4017000
Url:
https://cv.iptc.org/newscodes/subjectcode/04017000
Wikidata_id:
Q159810
Wikidata_label:
economy
Source:
IPTC Subject
Readability
Flesch-Kincaid Grade
12
Flesch-Kincaid Ease
34.6
Gunning-Fog Score
16
Coleman-Liau Index
12
SMOG Index
12
Automated Readability Index
11.9
Dale-Chall Readability Score
7.2
Sprache Readability Score
5
Dale-Chall Difficult Word Score
49
Sprache Difficult Word Count
49
Joe Biden
During the Foreign Relations Committee's review of the protocol, I raised a concern about a provision in the current treaty that is not addressed by the protocol. Article 24(1) of the current treaty permits the United States to tax former citizens for a period of 10 years after they lose their citizenship, if the loss of their citizenship has as one of its principal purposes the avoidance of income tax. With one exception, this provision in the treaty is consistent with U.S. law -- specifically, section 877 of the Internal Revenue Code -- as it existed at the time the treaty was concluded. The exception is this: the treaty does not allow the United States to tax former citizens who become nationals of the Netherlands. Such an exclusion for nationals of the treaty partner is unique in our tax treaty practice; it is not found in any other treaty, nor is it contained in our model treaty.
Sentiment
Loughran McDonald (Relative)
-0.5
Very Negative
Loughran McDonald (Absolute)
-0.5
Very Negative
Loughran McDonald (Logit)
-0.8473
Harvard-IV (Relative)
0.24138
Slightly Positive
Harvard-IV (Absolute)
0.24138
Slightly Positive
Harvard-IV (Logit)
0.47542
VADER
-0.784
Very Negative
Topics
Topic:
Politics > Treaty
Score:
100
Magnitude:
1
Code:
11027000
Url:
https://cv.iptc.org/newscodes/subjectcode/11027000
Wikidata_id:
Q131569
Wikidata_label:
treaty
Source:
IPTC Subject
Topic:
International Affairs
Score:
62.958
Magnitude:
165
Code:
19
Url:
https://fsc.al/cap-mc#19
Source:
Comparative Agendas
Readability
Flesch-Kincaid Grade
11.8
Flesch-Kincaid Ease
50.4
Gunning-Fog Score
14.8
Coleman-Liau Index
10.9
SMOG Index
12
Automated Readability Index
11.1
Dale-Chall Readability Score
6.3
Sprache Readability Score
5
Dale-Chall Difficult Word Score
52
Sprache Difficult Word Count
45
Joe Biden
The protocol before the Senate does not close this gap. Consistent with statutory amendments made by Congress in 1996, it does extend the taxation authority of the United States to former long-term residents who leave the United States to avoid taxation. But the exclusion for nationals of the Netherlands remains.
Sentiment
Loughran McDonald (Relative)
1
Very Positive
Loughran McDonald (Absolute)
1
Very Positive
Loughran McDonald (Logit)
1.09861
Harvard-IV (Relative)
0
Neutral
Harvard-IV (Absolute)
0
Neutral
Harvard-IV (Logit)
0
VADER
0.459
Positive
Topics
Topic:
Politics > Parliament
Score:
100
Magnitude:
0.063
Code:
11009000
Url:
https://cv.iptc.org/newscodes/subjectcode/11009000
Wikidata_id:
Q35749
Wikidata_label:
parliament
Source:
IPTC Subject
Topic:
Politics > Parliament > Upper House
Score:
80
Magnitude:
0.051
Code:
11009001
Url:
https://cv.iptc.org/newscodes/subjectcode/11009001
Wikidata_id:
Q637846
Wikidata_label:
upper house
Source:
IPTC Subject
Readability
Flesch-Kincaid Grade
10.7
Flesch-Kincaid Ease
48.6
Gunning-Fog Score
14.6
Coleman-Liau Index
12
SMOG Index
12
Automated Readability Index
10.7
Dale-Chall Readability Score
6.7
Sprache Readability Score
4.4
Dale-Chall Difficult Word Score
19
Sprache Difficult Word Count
20
Joe Biden
Maintaining this exclusion for nationals of the Netherlands is unwarranted, and raises two concerns. First, I wanted to be sure that retaining the exclusion would not serve as a precedent in future tax treaty negotiations. The Treasury Department has noted that such an exclusion for nationals of the treaty partner has not been included in over two dozen tax treaties negotiated since the treaty with the Netherlands entered into force. More important, the Treasury has committed in writing that it does not intend the provision in the Netherlands treaty to serve as a precedent in the future.
Sentiment
Loughran McDonald (Relative)
0
Neutral
Loughran McDonald (Absolute)
0
Neutral
Loughran McDonald (Logit)
0
Harvard-IV (Relative)
0.09091
Neutral
Harvard-IV (Absolute)
0.09091
Neutral
Harvard-IV (Logit)
0.17435
VADER
0.607
Very Positive
Topics
Topic:
Politics > Treaty
Score:
100
Magnitude:
0.929
Code:
11027000
Url:
https://cv.iptc.org/newscodes/subjectcode/11027000
Wikidata_id:
Q131569
Wikidata_label:
treaty
Source:
IPTC Subject
Readability
Flesch-Kincaid Grade
12
Flesch-Kincaid Ease
40.9
Gunning-Fog Score
15.9
Coleman-Liau Index
12
SMOG Index
12
Automated Readability Index
12
Dale-Chall Readability Score
6.6
Sprache Readability Score
5
Dale-Chall Difficult Word Score
33
Sprache Difficult Word Count
27
Joe Biden
Second, I was concerned that maintaining the exclusion might subvert the purpose of section 877 of the Internal Revenue Code. Based on the information we have received from the Treasury, and after consultation with the staff of the Joint Committee on Taxation, it seems unlikely that the provision in the treaty will, in practice, undermine the operation of section 877. The reasons for this are set forth in detail in the materials that I will seek to include in the Record.
Sentiment
Loughran McDonald (Relative)
0
Neutral
Loughran McDonald (Absolute)
0
Neutral
Loughran McDonald (Logit)
0
Harvard-IV (Relative)
0.27273
Slightly Positive
Harvard-IV (Absolute)
0.27273
Slightly Positive
Harvard-IV (Logit)
0.51083
VADER
-0.382
Somewhat Negative
Topics
Topic:
Politics > Treaty
Score:
100
Magnitude:
0.082
Code:
11027000
Url:
https://cv.iptc.org/newscodes/subjectcode/11027000
Wikidata_id:
Q131569
Wikidata_label:
treaty
Source:
IPTC Subject
Readability
Flesch-Kincaid Grade
12
Flesch-Kincaid Ease
48.9
Gunning-Fog Score
15.2
Coleman-Liau Index
11.9
SMOG Index
12
Automated Readability Index
12
Dale-Chall Readability Score
6.8
Sprache Readability Score
5
Dale-Chall Difficult Word Score
28
Sprache Difficult Word Count
30
Joe Biden
Finally, it is worth noting that Congress amended section 877 in section 804 of The American Jobs Creation Act of 2004, also known as the FSC/ETI bill, which was enacted last month. The primary purpose of the provision remains: to continue to tax people who expatriate in order to avoid tax. But the test under the revised section 877 is a more objective test -- one based on income levels -- than had been applied under the prior law. A question therefore arises about the relationship between the revised language in section 877 and the provision in the U.S.-Netherlands treaty, which uses a more subjective test of whether a "principal purpose" of the expatriating act is to avoid taxation. In a letter that I will insert in the Record, the Treasury has set forth information about its intentions for applying the treaty provision in light of the revisions to section 877.
Sentiment
Loughran McDonald (Relative)
-0.6
Very Negative
Loughran McDonald (Absolute)
-0.6
Very Negative
Loughran McDonald (Logit)
-1.09861
Harvard-IV (Relative)
0.25
Slightly Positive
Harvard-IV (Absolute)
0.25
Slightly Positive
Harvard-IV (Logit)
0.47957
VADER
0.103
Leans Positive
Topics
Topic:
Politics > Treaty
Score:
100
Magnitude:
0.156
Code:
11027000
Url:
https://cv.iptc.org/newscodes/subjectcode/11027000
Wikidata_id:
Q131569
Wikidata_label:
treaty
Source:
IPTC Subject
Readability
Flesch-Kincaid Grade
11.5
Flesch-Kincaid Ease
51.2
Gunning-Fog Score
14.5
Coleman-Liau Index
10.7
SMOG Index
12
Automated Readability Index
10.7
Dale-Chall Readability Score
5.8
Sprache Readability Score
5
Dale-Chall Difficult Word Score
45
Sprache Difficult Word Count
48
Joe Biden
The committee on Foreign Relations held a hearing on the protocol on September 24, 2004. The committee did not vote on the protocol, however, and therefore there is no committee report. So that may colleagues and the public will have a better understanding of the issues I have described, I will ask consent to include two sets of documents in the Record. The first is a series of questions for the record that I submitted after the hearing, and the responses from the Treasury witness at the hearing, Barbara Angus, who serves as the international tax counsel at the Department. It should be noted that these questions and answers for the record were written before enactment of the revisions to section 877 of the Internal Revenue Code in the FSC/ETI bill. The second set of documents is an exchange of letters between myself and Ms. Angus on November 15, 2004, which elaborates on the issues that I have discussed, including the Department's intentions for interpreting the revisions to section 877.
Sentiment
Loughran McDonald (Relative)
-0.5
Very Negative
Loughran McDonald (Absolute)
-0.5
Very Negative
Loughran McDonald (Logit)
-0.8473
Harvard-IV (Relative)
0.23077
Slightly Positive
Harvard-IV (Absolute)
0.23077
Slightly Positive
Harvard-IV (Logit)
0.43532
VADER
0.527
Very Positive
Topics
Topic:
Politics > Diplomacy
Score:
100
Magnitude:
0.271
Code:
11002000
Url:
https://cv.iptc.org/newscodes/subjectcode/11002000
Wikidata_id:
Q1889
Wikidata_label:
diplomacy
Source:
IPTC Subject
Topic:
Politics > Election
Score:
64
Magnitude:
0.174
Code:
11003000
Url:
https://cv.iptc.org/newscodes/subjectcode/11003000
Wikidata_id:
Q40231
Wikidata_label:
public election
Source:
IPTC Subject
Topic:
Crime, Law and Justice > Trials
Score:
62
Magnitude:
0.168
Code:
2008000
Url:
https://cv.iptc.org/newscodes/subjectcode/02008000
Wikidata_id:
Q8016240
Wikidata_label:
trial
Source:
IPTC Subject
Readability
Flesch-Kincaid Grade
12
Flesch-Kincaid Ease
49.5
Gunning-Fog Score
15.2
Coleman-Liau Index
11.6
SMOG Index
12
Automated Readability Index
12
Dale-Chall Readability Score
5.7
Sprache Readability Score
5
Dale-Chall Difficult Word Score
49
Sprache Difficult Word Count
53
Joe Biden
Accordingly, I ask unanimous consent to have printed in the Record the materials I have described.
Sentiment
Loughran McDonald (Relative)
0
Neutral
Loughran McDonald (Absolute)
0
Neutral
Loughran McDonald (Logit)
0
Harvard-IV (Relative)
1
Very Positive
Harvard-IV (Absolute)
1
Very Positive
Harvard-IV (Logit)
1.09861
VADER
0.226
Slightly Positive
Readability
Flesch-Kincaid Grade
12
Flesch-Kincaid Ease
37.3
Gunning-Fog Score
11.4
Coleman-Liau Index
12
SMOG Index
12
Automated Readability Index
10.4
Dale-Chall Readability Score
6.7
Sprache Readability Score
3.2
Dale-Chall Difficult Word Score
6
Sprache Difficult Word Count
7