; and (B) for low-income countries and lower-middle-income countries, not later than 5 years after entering into the agreement. (2) Applicability of benefits (A) In general Countries described in paragraph (1)(A) shall not receive the treatment described in section 4694 of the Internal Revenue Code of 1986, as added by title I, until the requirements under subsection (c) are met. (B) Termination The United States shall maintain the right to terminate an international partnership agreement if the requirements under subsection (c) are not met in the time described in paragraph (1). (e) Ex ante congressional-Executive international partnership agreements (1) In general The United States Trade Representative may, at the direction of the President, enter into and carry out an international partnership agreement entered into under this title without the approval of Congress if the agreement— (A) complies with the requirements under subsection (c); and (B) does not require any alteration of subchapter E of the Internal Revenue Code of 1986, as added by title I. (2) Effect An agreement described in paragraph (1) that complies with the requirements under subsection (c) shall qualify as an international partnership agreement for purposes of section 4694 of the Internal Revenue Code of 1986, as added by title I. (3) Publication; congressional review An agreement entered into under this subsection shall be— (A) published in the Federal Register