International Tax Competitiveness Act of 2013
Official title: To amend the Internal Revenue Code of 1986 to reduce international tax avoidance and restore a level playing field for American businesses.
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Referred to the House Committee on Ways and Means.
International Tax Competitiveness Act of 2013 - Amends the Internal Revenue Code to: (1) treat foreign corporations that are managed, directly or indirectly, within the United States as domestic corporations for U.S. tax purposes; (2) subject certain royalty income and income from intangibles received from a controlled foreign corporation to U.S. taxation; and (3) revise the tax treatment of property other than stock received in connection with a corporate reorganization (i.e., boot) to provide that such property shall be treated as a taxable dividend.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 1555: International Tax Competitiveness Act of 2013. 113th Congress. Open America. https://openamerica.io/bill/113-HR-1555/
"H.R. 1555: International Tax Competitiveness Act of 2013." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-1555/.
H.R. 1555, 113th Cong. (2026), https://openamerica.io/bill/113-HR-1555/.
[H.R. 1555: International Tax Competitiveness Act of 2013](https://openamerica.io/bill/113-HR-1555/)