HOUSE 4938118th CongressReferred to the House Committee on Financial Services.
Disclosure of Tax Havens and Offshoring Act
- Last Action
- 7/26/2023
Actions
- 2023-07-26Referred to the House Committee on Financial Services.
- 2023-07-26Introduced in House
- 2023-07-26Introduced in House
CRS Summary
As of 2023-07-26 (00)
Disclosure of Tax Havens and Offshoring Act
This bill requires certain members of a multinational enterprise group that are also issuers of securities to annually disclose information related to the tax jurisdiction, income, and assets of their constituent entities on a country-by-country basis. (Multinational enterprise groups have two or more entities with different tax jurisdictions.)
Subjects
- Administrative law and regulatory procedures
- Foreign and international corporations
- Securities
- Securities and Exchange Commission (SEC)
- Tax administration and collection, taxpayers
- Taxation of foreign income
Sourced from Congress.gov (public domain).
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