FOREIGN INVESTMENTS

Articles and editorials

Bad Tax Policy—You Can Run . . ., E1021 [12JN]

Congressional Cowardice, H4912 [18JY]

Great Evasion—Where Have All the Taxes Gone?, S4746 [23MY]

U.S. Corporations Are Using Bermuda To Slash Tax Bills, S1149 [26FE]

Bills and resolutions

Taxation: extend foreign tax credit carryforward (see H.R. 4958), H3668 [18JN]

———extend foreign tax credit carryforward and apply look-thru rules relative to foreign tax credit limitation to dividends from foreign corporations not controlled by domestic corporations (see S. 2676), S6013 [25JN]

———prevent corporations from avoiding the U.S. income tax by reincorporating in a foreign country (see H.R. 4756), H2607 [16MY]

———prevent corporations from avoiding the U.S. income tax by reincorporating in a foreign country (H.R. 3884), consideration (see H. Res. 456), H3859 [24JN]

———prevent corporations from exploiting tax treaties to evade U.S. income tax (see H.R. 4993), H3824 [21JN]

———provide that the foreign tax credit not be redetermined relative to refunds of unlawful foreign taxes to taxpayers who successfully challenge those taxes (see H.R. 5754), H9024 [14NO]

———treat nominally foreign corporations created through inversion transactions as domestic corporations (see S. 2050), S2260 [21MR] (see H.R. 3857), H736 [6MR]

Remarks in House

Committee on Taxation (Joint): funding relative to release of report on corporations avoiding U.S. income tax by reincorporating in foreign countries, H4878-H4884, H4895, H4897, H4905-H4908 [18JY]

Foreign policy: authorize trade and investment policy relative to sub-Saharan Africa, H3177 [5JN]

Pensions: prevent corporations from avoiding qualified plan rules by reincorporating in a foreign country, H3809-H3811 [21JN]

Taxation: prevent corporations from avoiding the U.S. income tax by reincorporating in a foreign country, H2640, H2641 [20MY], H2663, H2686-H2691 [21MY], H3725, H3726, H3728 [20JN], H7800, H7801 [10OC], H8716 [13NO], E1021 [12JN]

———prevent corporations from avoiding the U.S. income tax by reincorporating in a foreign country (H.R. 3884), H4479 [10JY]

———prevent corporations from exploiting tax treaties to evade U.S. income tax (H.R. 4993), H3606 [18JN]

———treat nominally foreign corporations created through inversion transactions as domestic corporations (H.R. 3857), H2641 [20MY]

Remarks in Senate

Taxation: expatriation of individuals or businesses to avoid income taxes, S8293 [5SE]

———extend foreign tax credit carryforward and apply look-thru rules relative to foreign tax credit limitation to dividends from foreign corporations not controlled by domestic corporations (S. 2676), S6018 [25JN]

———prevent companies from reinsuring income in Bermuda or other tax havens to avoid paying U.S. income tax, S1150 [26FE]

———treat nominally foreign corporations created through inversion transactions as domestic corporations (S. 2050), S2272 [21MR]

Treaties and agreements: ensure equitable treatment of foreign and domestic investors under investor-State dispute settlement processes relative to compliance with local, State, and Federal regulations, S4267, S4268 [13MY], S4297, S4298 [14MY], S4593-S4605 [21MY]