Disclosure of Tax Havens and Offshoring Act

Fact Sheet API

Bill Number

S 1545

Introduced

May 11, 2021

Latest Action

Read twice and referred to the Committee on Banking, Housing, and Urban Affairs.

Sponsor

Cosponsors

Topics

Administrative law and regulatory procedures Finance and Financial Sector Foreign and international corporations Securities Securities and Exchange Commission (SEC) Tax administration and collection, taxpayers Taxation of foreign income

Full Text

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Votes

Summary

Disclosure of Tax Havens and Offshoring Act

This bill requires certain 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.

Actions

May 11, 2021

Read twice and referred to the Committee on Banking, Housing, and Urban Affairs.
May 11, 2021

Introduced in Senate

Amendments

Related Bills