Bill Detail
S. 638
Congress: 118
Title
Disclosure of Tax Havens and Offshoring Act
Summary
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.)
Sponsor
Sen. Chris Van Hollen [D-MD]
Status
Committee on Banking, Housing, and Urban Affairs. Hearings held. Hearings printed: S.Hrg. 118-475.
Status as of Jun 19, 10:04 AM · synced 20d ago
Introduced
2023-03-02
Data source mode: congress-gov
Bill Engagement
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 infor…