Legis Daily

Disclosure of Tax Havens and Offshoring Act

USA118th CongressS-638| Senate 
| Updated: 9/12/2023
Chris Van Hollen

Chris Van Hollen

Democratic Senator

Maryland

Cosponsors (11)
Tammy Duckworth (Democratic)Richard J. Durbin (Democratic)Elizabeth Warren (Democratic)Amy Klobuchar (Democratic)Robert P. Casey (Democratic)Sheldon Whitehouse (Democratic)Tina Smith (Democratic)Bernard Sanders (Independent)Tammy Baldwin (Democratic)Peter Welch (Democratic)Richard Blumenthal (Democratic)

Banking, Housing, and Urban Affairs 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.)
View Full Text

Suggested Questions

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

Timeline

Bill from Previous Congress

S 116-1609
Disclosure of Tax Havens and Offshoring Act

Bill from Previous Congress

S 117-1545
Disclosure of Tax Havens and Offshoring Act
Mar 2, 2023
Introduced in Senate
Mar 2, 2023
Read twice and referred to the Committee on Banking, Housing, and Urban Affairs.
Jul 26, 2023

Latest Companion Bill Action

HR 118-4938
Introduced in House
Sep 12, 2023
Committee on Banking, Housing, and Urban Affairs. Hearings held.
  • Bill from Previous Congress

    S 116-1609
    Disclosure of Tax Havens and Offshoring Act


  • Bill from Previous Congress

    S 117-1545
    Disclosure of Tax Havens and Offshoring Act


  • March 2, 2023
    Introduced in Senate


  • March 2, 2023
    Read twice and referred to the Committee on Banking, Housing, and Urban Affairs.


  • July 26, 2023

    Latest Companion Bill Action

    HR 118-4938
    Introduced in House


  • September 12, 2023
    Committee on Banking, Housing, and Urban Affairs. Hearings held.

Finance and Financial Sector

Related Bills

  • HR 118-4938: 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 CongressS-638| Senate 
| Updated: 9/12/2023
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

S 116-1609
Disclosure of Tax Havens and Offshoring Act

Bill from Previous Congress

S 117-1545
Disclosure of Tax Havens and Offshoring Act
Mar 2, 2023
Introduced in Senate
Mar 2, 2023
Read twice and referred to the Committee on Banking, Housing, and Urban Affairs.
Jul 26, 2023

Latest Companion Bill Action

HR 118-4938
Introduced in House
Sep 12, 2023
Committee on Banking, Housing, and Urban Affairs. Hearings held.
  • Bill from Previous Congress

    S 116-1609
    Disclosure of Tax Havens and Offshoring Act


  • Bill from Previous Congress

    S 117-1545
    Disclosure of Tax Havens and Offshoring Act


  • March 2, 2023
    Introduced in Senate


  • March 2, 2023
    Read twice and referred to the Committee on Banking, Housing, and Urban Affairs.


  • July 26, 2023

    Latest Companion Bill Action

    HR 118-4938
    Introduced in House


  • September 12, 2023
    Committee on Banking, Housing, and Urban Affairs. Hearings held.
Chris Van Hollen

Chris Van Hollen

Democratic Senator

Maryland

Cosponsors (11)
Tammy Duckworth (Democratic)Richard J. Durbin (Democratic)Elizabeth Warren (Democratic)Amy Klobuchar (Democratic)Robert P. Casey (Democratic)Sheldon Whitehouse (Democratic)Tina Smith (Democratic)Bernard Sanders (Independent)Tammy Baldwin (Democratic)Peter Welch (Democratic)Richard Blumenthal (Democratic)

Banking, Housing, and Urban Affairs Committee

Finance and Financial Sector

Related Bills

  • HR 118-4938: 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