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To impose certain requirements on the Secretary of the Treasury relating to transmittals of country-by-country reports for purposes of the Base Erosion and Profit Shifting Action Plan.
Legislative Progress
Introduced
December 18, 2015
Latest Action
December 18, 2015
Primary Sponsor
Charles W. Boustany Jr.Republican(LA)
Momentum (last 30 days)
0
score
0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
0pct
0d open
vs 6,526 other HR bills in the 114th — cohort avg 56d
This bill expressly prohibits the Department of the Treasury from collecting from a U.S. person or transmitting to any foreign jurisdiction any country-by-country report (CbCR) information of any U.S. person for taxable years beginning before January 1, 2017. CbCR information is used by the Organization for Economic Cooperation and Development to develop its Base Erosion and Profit Shifting (BEPS) Action Plan to increase the transparency of transfer pricing practices and other tax transactions of multinational business enterprises. Treasury must: (1) suspend the transmittal of CbCR information of any U.S. person to a foreign jurisdiction if it determines that such jurisdiction is abusing BEPS master file documentation requirements or failing to safeguard the confidentiality of information required in the master file, and (2) report to the congressional tax committees on allegations or reports received concerning the abuse of master file documentation requirements and any actions taken with respect to such allegations.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (6)
2016 · fourth_quarter · Taxation/Internal Revenue Code
Referred to the Committee on Ways and Means, and in addition to the Committee on Foreign Affairs, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Congress.gov source codes: H11100, H11100-A
Introduced in House
Congress.gov source codes: 1000, Intro-H
Bills with similar content found using semantic analysis.
Sources: Congress.gov
All matters pertaining to the OECD BEPS agreement HR 4297 to impose certain requirements on the Secretary of the Treasury relating to transmission of country-by-country reports for the purpose of the Base Erosion Profit Shifting Action Plan.
Client expense: $65,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Postal Service (USPS)
2016 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 898: Energy Production Fairness Act; all provisions H.R. 905: LNG Excise Tax Equalization Act of 2015; all provisions H.R. 4297: To impose certain requirements on the Secretary of the Treasury relating to transmittals of country-by-country reports for purposes of the Base Erosion and Profit Shifting Action Plan; all provisions H.R. 4377: American Business Competitiveness Act of 2016; all provisions H. Con. Res. 125: Establishing the congressional budget for the United States Government for fiscal year 2017 and setting forth appropriate budgetary levels for fiscal years 2018 through 2026; all provisions relating to energy S. 344: A bill to amend the Internal Revenue Code of 1986 to equalize the excise tax on liquefied petroleum gas and liquefied natural gas; all provisions General Discussions Related to TAX (no specific Bill #): Tax Reform Federal Excise Tax Modification Highway Trust Fund Funding Obama Administration Budget/Tax Proposals re: Oil Industry and Corporate Taxes Oil Spill Liability Trust Fund Tax Increase Proposed Regulations Regarding Related-Party Debt (Section 385) Senate Finance Committee Draft Corporate Tax Reform Proposals Tax Credit Extenders The President's Framework for Business Tax Reform
Client expense: $1,680,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Chemical Safety & Hazard Investigation Board, U.S. Trade Representative (USTR)
2016 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 4297, To impose certain requirements on the Secretary of the Treasury relating to transmittals of country-by-country reports for purposes of the Base Erosion and Profit Shifting Action Plan; all provisions Issues relating to comprehensive tax reform including international tax rules, the U.S. corporate tax rate and effective tax rates IRS Reg - Final and Temporary Section 385 Regulations, 81 FR 72858, Issues relating to the U.S. Treasury Departments rulemaking under Internal Revenue Code Section 385; provisions regarding the determinations of related-party instruments as debt or equity, issued on October 13, 2016 Bill number not yet assigned, House Republicans Tax Reform Task Force Blueprint; provisions relating to domestic and international tax policies Issues relating to the Organisation for Economic Co-operation and Developments (OECDs) Base Erosion and Profit Shifting (BEPS) project; provisions relating to international tax policy and country by country (CbC) reporting Issues relating to potential corporate integration tax reform proposals Issues relating to international tax policy on European Unions state aid investigations and the European Commissions proposed legislation that would require public disclosure of CbC reports from certain EU and non-EU companies Bill number not yet assigned, Presidents Framework for Business Tax Reform (a joint report by the White House and Department of the Treasury); provisions relating to domestic and international tax policies
Client expense: $4,170,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)
2016 · fourth_quarter · Taxation/Internal Revenue Code
All matters pertaining to the OECD BEPS agreement and associated reporting requirements H.R. 4297 To impose certain requirements on the Secretary of the Treasury relating to transmittals of country-by-country reports for purposes of the Base Erosion and Profit Shifting Action Plan.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, Postal Regulatory Commission, SENATE, Treasury, Dept of, U.S. Secret Service
2016 · third_quarter · Taxation/Internal Revenue Code
H.R. 898: Energy Production Fairness Act; all provisions H.R. 905: LNG Excise Tax Equalization Act of 2015; all provisions H.R. 4297: To impose certain requirements on the Secretary of the Treasury relating to transmittals of country-by-country reports for purposes of the Base Erosion and Profit Shifting Action Plan; all provisions H.R. 4377: American Business Competitiveness Act of 2015; all provisions H. Con. Res. 125: Establishing the budget for the United States Government for fiscal year 2017 and setting forth appropriate budgetary levels for fiscal years 2018 through 2026; all provisions relating to energy S. 344: A bill to amend the Internal Revenue Code of 1986 to equalize the excise tax on liquefied petroleum gas and liquefied natural gas; all provisions General Discussions Related to TAX (no specific Bill #): FY2017 Appropriations Tax Reform Federal Excise Tax Modification Highway Trust Fund Funding Obama Administration Budget/Tax Proposals re: Oil Industry and Corporate Taxes Oil Spill Liability Trust Fund Tax Increase Proposed Regulations Regarding Related-Party Debt (Section 385) Senate Finance Committee Draft Corporate Tax Reform Proposals Tax Credit Extenders The President's Framework for Business Tax Reform
Client expense: $1,680,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Chemical Safety & Hazard Investigation Board, U.S. Trade Representative (USTR)
2016 · third_quarter · Taxation/Internal Revenue Code
H.R. 4297, To impose certain requirements on the Secretary of the Treasury relating to transmittals of country-by-country reports for purposes of the Base Erosion and Profit Shifting Action Plan; all provisions IRS Reg 108060-15, Issues relating to the U.S. Treasury Departments proposed rulemaking under Internal Revenue Code Section 385; provisions regarding the determinations of related-party instruments as debt or equity, issued on April 4, 2016 Bill number not yet assigned, Presidents Framework for Business Tax Reform (a joint report by the White House and Department of the Treasury); provisions relating to domestic and international tax policies Bill number not yet assigned, House Republicans Tax Reform Task Force Blueprint; provisions relating to domestic and international tax policies Issues relating to the Organisation for Economic Co-operation and Developments (OECDs) Base Erosion and Profit Shifting (BEPS) project; provisions relating to international tax policy and country by country (CbC) reporting Issues relating to comprehensive tax reform including international tax rules, the U.S. corporate tax rate and effective tax rates Issues relating to potential corporate integration tax reform proposals Issues relating to potential international-only tax reforms Issues relating to international tax policy on European Unions state aid investigations and the European Commissions proposed legislation that would require public disclosure of CbC reports from certain EU and non-EU companies
Client expense: $3,470,000 · Firm income: Not reported
2016 · third_quarter · Taxation/Internal Revenue Code
All matters pertaining to the OECD BEPS agreement HR 4297 to impose certain requirements on the Secretary of the Treasury relating to transmission of country-by-country reports for the purpose of the Base Erosion Profit Shifting Action Plan.
Client expense: $65,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Postal Service (USPS)
2016 · third_quarter · Taxation/Internal Revenue Code
All matters pertaining to the OECD BEPS agreement and associated reporting requirements H.R. 4297 To impose certain requirements on the Secretary of the Treasury relating to transmittals of country-by-country reports for purposes of the Base Erosion and Profit Shifting Action Plan.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, Postal Regulatory Commission, SENATE, Treasury, Dept of, U.S. Secret Service
2016 · third_quarter · Taxation/Internal Revenue Code
Federal Tax Reform, H.R.1 (113th Congress), the "Tax Reform Act of 2014," Administration's FY2017 Budget Proposals, Senate Finance Committee Tax Reform Process, H.R. 4297, Bill to impose certain requirements on the Secretary of the Treasury relating to transmittals of country-by-country reports for purposes of the Base and Profit Shifting Action Plan, House Republican Tax Reform Blueprint, and matters dealing with International Taxation.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
1. Comprehensive tax reform - No bill number. 2. Tax treatment of foreign earned income, both U.S. law, OECD proposals, US regulations proposals. 3. R&D Credit - H.R. 5187. 4. Bad Exchange Prevention Act - H.R. 4297. 5. Draft Debt/Equity Regulations IRC 385.
Client expense: $320,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR), White House Office
2016 · second_quarter · Taxation/Internal Revenue Code
Federal Tax Reform, H.R.1 (113th Congress), the "Tax Reform Act of 2014," Administration's FY2017 Budget Proposals, Senate Finance Committee Tax Reform Process, H.R. 4297, Bill to impose certain requirements on the Secretary of the Treasury relating to transmittals of country-by-country reports for purposes of the Base and Profit Shifting Action Plan, and matters dealing with International Taxation.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
H.R. 22: FAST Act; all tax related provision H.R. 898: Energy Production Fairness Act; all provisions H.R. 905: LNG Excise Tax Equalization Act of 2015; all provisions H.R. 4297: To impose certain requirements on the Secretary of the Treasury relating to transmittals of country-by-country reports for purposes of the Base Erosion and Profit Shifting Action Plan; all provisions H.R. 4377: American Business Competitiveness Act of 2015; all provisions H. Con. Res. 125: Establishing the budget for the United States Government for fiscal year 2017 and setting forth appropriate budgetary levels for fiscal years 2018 through 2026; all provisions relating to energy S. 344: A bill to amend the Internal Revenue Code of 1986 to equalize the excise tax on liquefied petroleum gas and liquefied natural gas; all provisions General Discussions Related to TAX (no specific Bill #): FY2017 Appropriations Tax Reform Federal Excise Tax Modification Highway Trust Fund Funding Obama Administration Budget/Tax Proposals re: Oil Industry and Corporate Taxes Oil Spill Liability Trust Fund Tax Increase Proposed Regulations Regarding Related-Party Debt (Section 385) Senate Finance Committee Draft Corporate Tax Reform Proposals Tax Credit Extenders The President's Framework for Business Tax Reform
Client expense: $2,260,000 · Firm income: Not reported
2016 · second_quarter · Taxation/Internal Revenue Code
H.R. 4297, To impose certain requirements on the Secretary of the Treasury relating to transmittals of country-by-country reports for purposes of the Base Erosion and Profit Shifting Action Plan; all provisions IRS Reg 108060-15, Issues relating to the U.S. Treasury Departments proposed rulemaking under Internal Revenue Code Section 385; provisions regarding the determinations of related-party instruments as debt or equity, issued on April 4, 2016 Bill number not yet assigned, Presidents Framework for Business Tax Reform (a joint report by the White House and Department of the Treasury); provisions relating to domestic and international tax policies Bill number not yet assigned, House Republicans Tax Reform Task Force Blueprint; provisions relating to domestic and international tax policies Issues relating to the Organisation for Economic Co-operation and Developments (OECDs) Base Erosion and Profit Shifting (BEPS) project; provisions relating to international tax policy and country by country (CbC) reporting Issues relating to comprehensive tax reform including international tax rules, the U.S. corporate tax rate and effective tax rates Issues relating to potential corporate integration tax reform proposals Issues relating to international tax policy on European Unions state aid investigations and the European Commissions proposed legislation that would require public disclosure of CbC reports from certain EU and non-EU companies Issues relating to pending U.S. Senate tax treaties and protocols; all provisions relating to the seven pending country tax treaties and protocols, along with the protocol amending the Convention of Mutual Administrative Assistance in Tax Matters
Client expense: $4,810,000 · Firm income: Not reported
2016 · second_quarter · Taxation/Internal Revenue Code
All matters pertaining to the OECD BEPS agreement and associated reporting requirements H.R. 4297 To impose certain requirements on the Secretary of the Treasury relating to transmittals of country-by-country reports for purposes of the Base Erosion and Profit Shifting Action Plan.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, Postal Regulatory Commission, SENATE, Treasury, Dept of, U.S. Secret Service
2016 · second_quarter · Taxation/Internal Revenue Code
1. Comprehensive tax reform - No bill number. 2. Tax treatment of foreign earned income, both U.S. law, OECD proposals, US regulations proposals. 3. Innovation Promotion Act - No bill number. 4. R&D Credit - H.R. 5187. 5. Bad Exchange Prevention Act - H.R. 4297.
Client expense: $490,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR), White House Office
2016 · first_quarter · Taxation/Internal Revenue Code
H.R. 22: Fixing America's Surface Transportation (FAST) Act; all tax related provisions H.R. 898: Energy Production Fairness Act; all provisions H.R. 905: LNG Excise Tax Equalization Act of 2015; all provisions H.R. 4297: To impose certain requirements on the Secretary of the Treasury relating to transmittals of country-by-country reports for purposes of the Base Erosion and Profit Shifting Action Plan; all provisions H.R. 4377: American Business Competitiveness Act of 2016; all provisions H. Con. Res. 125: Establishing the budget for the United States Government for fiscal year 2017 and setting forth appropriate budgetary levels for fiscal years 2018 through 2026; all provisions relating to energy S. 344: A bill to amend the Internal Revenue Code of 1986 to equalize the excise tax on liquefied petroleum gas and liquefied natural gas; all provisions General Discussions Related to TAX (no specific Bill #): FY2017 Appropriations Tax Reform Federal Excise Tax Modification Highway Trust Fund Funding Obama Administration Budget/Tax Proposals re: Oil Industry and Corporate Taxes Oil Spill Liability Trust Fund Tax Increase Senate Finance Committee Draft Corporate Tax Reform Proposals Tax Credit Extenders The President's Framework for Business Tax Reform
Client expense: $1,850,000 · Firm income: Not reported
2016 · first_quarter · Taxation/Internal Revenue Code
H.R. 4297, To impose certain requirements on the Secretary of the Treasury relating to transmittals of country-by-country reports for purposes of the Base Erosion and Profit Shifting Action Plan; all provisions Bill number not yet assigned, Presidents Framework for Business Tax Reform (a joint report by the White House and Department of the Treasury); provisions relating to domestic and international tax policies Bill number not yet assigned, Innovation Promotion Act of 2015; all provisions relating to innovation box proposal Issues relating to the Organisation for Economic Co-operation and Developments (OECDs) Base Erosion and Profit Shifting (BEPS) project; provisions relating to international tax policy Issues relating to comprehensive tax reform including international tax rules, the U.S. corporate tax rate and effective tax rates Issues relating to potential international-only tax reforms Issues relating to international tax policy on European Unions state aid investigations
Client expense: $3,250,000 · Firm income: Not reported
2016 · first_quarter · Taxation/Internal Revenue Code
Federal Tax Reform, H.R.1 (113th Congress), the "Tax Reform Act of 2014," Administration's FY2017 Budget Proposals, Senate Finance Committee Tax Reform Process, H.R. 4297, Bill to impose certain requirements on the Secretary of the Treasury relating to transmittals of country-by-country reports for purposes of the Base and Profit Shifting Action Plan, and matters dealing with International Taxation.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · first_quarter · Taxation/Internal Revenue Code
1. Comprehensive tax reform - No bill number. 2. Tax treatment of foreign earned income, both U.S. law and OECD proposals. 3. Innovation Promotion Act - No bill number. 4. R&D Credit - No bill number. 5. Bad Exchange Prevention Act - H.R. 4297.
Client expense: $630,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR), White House Office
2016 · first_quarter · Taxation/Internal Revenue Code
All matters pertaining to the OECD BEPS agreement and associated reporting requirements H.R. 4297 To impose certain requirements on the Secretary of the Treasury relating to transmittals of country-by-country reports for purposes of the Base Erosion and Profit Shifting Action Plan.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, Postal Regulatory Commission, SENATE, Treasury, Dept of, U.S. Secret Service
2015 · fourth_quarter · Taxation/Internal Revenue Code
Federal Tax Reform, H.R.1 (113th Congress), the "Tax Reform Act of 2014," Administration's FY2016 Budget Proposals, Senate Finance Committee Tax Reform Process, H.R. 2821, Partnership Audit Simplification Act of 2015, H.R. 1430, the Permanent CFC Look-Through Act of 2015, S.942, Fair Treatment for All Gifts Act., H.R. 4297, Bill to impose certain requirements on the Secretary of the Treasury relating to transmittals of country-by-country reports for purposes of the Base and Profit Shifting Action Plan, H.R. 1314, Bipartisan Budget Act of 2015, H.R. 2029, Consolidated Appropriations Act, 2016, and International Tax Issues.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Government targets: Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR)
Government targets: Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Chemical Safety & Hazard Investigation Board, U.S. Trade Representative (USTR)
Government targets: Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of Management & Budget (OMB), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)
Government targets: Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Chemical Safety & Hazard Investigation Board, U.S. Trade Representative (USTR)
Government targets: Commerce, Dept of (DOC), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)