Disclosure of Tax Havens and Offshoring Act

United States118th CongressS-638Senate
Updated: Sep 12, 2023

Summary

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.)

Bill texts

Available versions
Introduced (Senate)View official text

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Timeline

Latest companion bill action

HR-4938: Disclosure of Tax Havens and Offshoring Act

Referred to the House Committee on Financial Services.

  1. Introduced in Senate

  2. Read twice and referred to the Committee on Banking, Housing, and Urban Affairs.

    Senate

  3. Committee on Banking, Housing, and Urban Affairs. Hearings held.

    Senate

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