H.R. 1556 · 113th Congress

Fairness in International Taxation Act

Stage
In committee
Introduced
2013-04-15
Latest action
2013-04-15 · Introduced in House

Summary

Fairness in International Taxation Act - 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.