3.0.0 1373 2023-01-11T13:22:37Z 2023-01-11T13:22:37Z Senate S S 2011-07-14 112 ssfi00 Finance Committee Senate Standing Referred to 2011-07-14T21:01:32Z 112 62 HR 2011-01-05 Referred to the House Committee on Ways and Means. Identical bill CRS 2011-07-14 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2011-07-14 Sponsor introductory remarks on measure. (CR S4615-4616) IntroReferral B00100 9 Library of Congress 2011-07-14 Introduced in Senate IntroReferral 10000 9 Library of Congress R000361 Sen. Rockefeller, John D., IV [D-WV] JAY ROCKEFELLER D WV N Taxation Corporate finance and management Foreign and international corporations Interest, dividends, interest rates Tax administration and collection, taxpayers Taxation of foreign income Taxation

00 2011-07-14 Introduced in Senate 2011-08-17T19:10:34Z International Tax Competitiveness Act of 2011 - Amends the Internal Revenue Code to: (1) treat foreign corporations that are managed, directly or indirectly, within the United States as domestic corporations for U.S. income tax purposes; (2) make certain royalty income and income from intangibles received from a controlled foreign corporation subject to U.S. taxation; and (3) revise the tax treatment of property other than stock (i.e., boot) received in connection with a corporate reorganization to provide that such property shall be treated as a taxable dividend.

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Display Title Official Title as Introduced Introduced in Senate IS Short Titles as Introduced Introduced in Senate 2011-07-14T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-112s1373is/xml/BILLS-112s1373is.xml 2011-07-14 Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.