3.0.0 4938 2024-07-24T15:20:52Z 2024-07-24T15:20:52Z House H HR 2023-07-26 118 [Congressional Record Volume 169, Number 129 (Wednesday, July 26, 2023)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Ms. PETTERSEN:H.R. 4938.Congress has the power to enact this legislation pursuantto the following:Clause 18 of Section 8 of Article 1=========================== NOTE ===========================On July 26, 2023, page H4032, third column, on theconstitutional authority statement for H.R. 4938, the followingtext appeared: By M8 PETTERSEN: H.R. 4938. Congress has the powerto enact this legislation pursuant to the following:The online version has been corrected to read: By Ms PETTERSEN:H.R. 4938. Congress has the power to enact this legislationpursuant to the following:========================= END NOTE =========================The single subject of this legislation is:Finance[Page H4032]]]> hsba00 Financial Services Committee House Standing Referred to 2023-07-26T14:03:10Z Disclosure of Tax Havens and Offshoring Act 118 638 S 2023-09-12 Committee on Banking, Housing, and Urban Affairs. Hearings held. Related bill CRS 2023-07-26 Referred to the House Committee on Financial Services. IntroReferral H11100 2 House floor actions hsba00 Financial Services Committee 2023-07-26 Introduced in House IntroReferral Intro-H 9 Library of Congress 2023-07-26 Introduced in House IntroReferral 1000 9 Library of Congress P000620 Rep. Pettersen, Brittany [D-CO-7] Brittany Pettersen D CO 7 N Finance and Financial Sector Administrative law and regulatory procedures 2023-10-27T14:30:24Z Foreign and international corporations 2023-10-27T14:30:24Z Securities 2023-10-27T14:30:24Z Securities and Exchange Commission (SEC) 2023-10-27T14:30:24Z Tax administration and collection, taxpayers 2023-10-27T14:30:24Z Taxation of foreign income 2023-10-27T14:30:24Z Finance and Financial Sector 2023-08-28T14:45:20Z 00 2023-07-26 Introduced in House 2024-06-07T12:11:15Z 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.) 

]]> Disclosure of Tax Havens and Offshoring Act Display Title 45 Disclosure of Tax Havens and Offshoring Act 2024-07-24T15:20:52Z Short Title(s) as Introduced 101 Disclosure of Tax Havens and Offshoring Act 2024-05-24T13:37:32Z Introduced in House IH Official Title as Introduced 6 To amend the Securities Act of 1934 to require country-by-country reporting. 2024-03-18T21:14:30Z Introduced in House IH Introduced in House 2023-07-26T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-118hr4938ih/xml/BILLS-118hr4938ih.xml 2023-07-26 Referred to the House Committee on Financial Services. 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.