HR 64
112th Congress
House
Taxation
Administrative law and regulatory procedures
Corporate finance and management
Department of the Treasury
Employment taxes
Foreign and international corporations
Income tax deductions
International law and treaties
Taxation of foreign income
To amend the Internal Revenue Code of 1986 to prevent corporations from exploiting tax treaties to evade taxation of United States income.
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 5, 2011
Referred to the House Committee on Ways and Means.
Jan 5, 2011
Introduced in House
Plain-English summary
Amends the Internal Revenue Code to prohibit a reduction under any treaty of the United States of tax withholding for a tax deductible payment made between persons who are members of the same foreign controlled group of entities unless there would be a similar reduction for payments made directly to the foreign parent corporation of such entities.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1