Disclosure of Tax Havens and Offshoring Act

1/2
Status In Committee
Sponsor Chris Van Hollen
Citation 118-S-638
Actions 3
Introduced Mar 2nd, 2023
Cosponsors
10 1
Last Action Sep 12th, 2023
Policy Area
Introduced Senate Mar 2
Senate
House
President
Enacted

Summary

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What this bill does

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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.)

Actions

3
Senate
INTRODUCED
INTRODUCED
Mar 2, 2023
ON FLOOR
REFERRED TO COMMITTEE
COMMITTEE
COMMITTEE HEARINGS HELD
Sep 12, 2023
Version
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