HR 4938 · 118th Congress · Finance and Financial Sector
Disclosure of Tax Havens and Offshoring Act
Bill Progress
✓
Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Financial Services.(2023-07-26)
Plain Language Summary
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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.) …
Summarized by Claude AI · Non-partisan · For informational purposes only