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Disclosure of Tax Havens and Offshoring Act

USA118th CongressHR-4938| House 
| Updated: 7/26/2023
Brittany Pettersen

Brittany Pettersen

Democratic Representative

Colorado

Financial Services Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
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.)
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Timeline

Bill from Previous Congress

HR 116-5933
Disclosure of Tax Havens and Offshoring Act

Bill from Previous Congress

HR 117-3007
Disclosure of Tax Havens and Offshoring Act
Jul 26, 2023
Introduced in House
Jul 26, 2023
Referred to the House Committee on Financial Services.
Sep 12, 2023

Latest Companion Bill Action

S 118-638
Committee on Banking, Housing, and Urban Affairs. Hearings held.
  • Bill from Previous Congress

    HR 116-5933
    Disclosure of Tax Havens and Offshoring Act


  • Bill from Previous Congress

    HR 117-3007
    Disclosure of Tax Havens and Offshoring Act


  • July 26, 2023
    Introduced in House


  • July 26, 2023
    Referred to the House Committee on Financial Services.


  • September 12, 2023

    Latest Companion Bill Action

    S 118-638
    Committee on Banking, Housing, and Urban Affairs. Hearings held.

Finance and Financial Sector

Related Bills

  • S 118-638: Disclosure of Tax Havens and Offshoring Act
Administrative law and regulatory proceduresForeign and international corporationsSecuritiesSecurities and Exchange Commission (SEC)Tax administration and collection, taxpayersTaxation of foreign income

Disclosure of Tax Havens and Offshoring Act

USA118th CongressHR-4938| House 
| Updated: 7/26/2023
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.)
View Full Text

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline

Bill from Previous Congress

HR 116-5933
Disclosure of Tax Havens and Offshoring Act

Bill from Previous Congress

HR 117-3007
Disclosure of Tax Havens and Offshoring Act
Jul 26, 2023
Introduced in House
Jul 26, 2023
Referred to the House Committee on Financial Services.
Sep 12, 2023

Latest Companion Bill Action

S 118-638
Committee on Banking, Housing, and Urban Affairs. Hearings held.
  • Bill from Previous Congress

    HR 116-5933
    Disclosure of Tax Havens and Offshoring Act


  • Bill from Previous Congress

    HR 117-3007
    Disclosure of Tax Havens and Offshoring Act


  • July 26, 2023
    Introduced in House


  • July 26, 2023
    Referred to the House Committee on Financial Services.


  • September 12, 2023

    Latest Companion Bill Action

    S 118-638
    Committee on Banking, Housing, and Urban Affairs. Hearings held.
Brittany Pettersen

Brittany Pettersen

Democratic Representative

Colorado

Financial Services Committee

Finance and Financial Sector

Related Bills

  • S 118-638: Disclosure of Tax Havens and Offshoring Act
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Administrative law and regulatory proceduresForeign and international corporationsSecuritiesSecurities and Exchange Commission (SEC)Tax administration and collection, taxpayersTaxation of foreign income