[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[S. 1689 Introduced in Senate (IS)]








109th CONGRESS
  1st Session
                                S. 1689

  To state the policy of the United States on international taxation.


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                   IN THE SENATE OF THE UNITED STATES

                           September 13, 2005

    Mr. Kyl (for himself, Mr. Inhofe, Mr. Santorum, and Mr. Coburn) 
introduced the following bill; which was read twice and referred to the 
                     Committee on Foreign Relations

_______________________________________________________________________

                                 A BILL


 
  To state the policy of the United States on international taxation.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. STATEMENT OF UNITED STATES POLICY ON INTERNATIONAL TAXATION.

    (a) United States Policy.--
            (1) In general.--It is the policy of the United States to 
        use the voice, vote, and influence of the United States to 
        vigorously oppose any international or global tax that is or 
        may be considered or promoted by the United Nations, its 
        specialized or affiliated agencies, or its Member States, or by 
        nongovernmental organizations recognized by the United Nations.
            (2) Exception.--The policy in paragraph (1) shall not apply 
        to fees for publications or other types of fees that are not 
        tantamount to a tax on a United States person.
    (b) Efforts Regarding Policy.--The United States Representatives to 
the United Nations shall--
            (1) use the voice, vote, and influence of the United States 
        to vigorously oppose any effort by the United Nations, or any 
        specialized or affiliated agency of the United Nations, to 
        fund, approve, advocate, or promote any proposal concerning the 
        imposition of a tax or fee on any United States person in order 
        to raise revenue for the United Nations or any such agency; and
            (2) declare that a United States person shall not be 
        subject to any international tax, and shall not be required to 
        pay such tax if such tax is levied against such person.
    (c) Person Defined.--In this section, the term ``person'' has the 
meaning given such term in section 7701(a)(1) of the Internal Revenue 
Code of 1986 (26 U.S.C. 7701(a)(1)).
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