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United States · Bill · HR

H.R. 5328 (111th)

International Tax Competitiveness Act of 2010

referredUnited States· United States Congress· EN

Introduced

18 May 2010

Last action

18 May 2010 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Doggett, Lloyd [D-TX-37], Rep. McDermott, Jim [D-WA-7], Rep. DeLauro, Rosa L. [D-CT-3], Rep. Stark, Fortney Pete [D-CA-13], Rep. Sánchez, Linda T. [D-CA-38], Rep. Slaughter, Louise McIntosh [D-NY-25]

Subjects

Taxation

Source updated

14 August 2025

Taxation

Summary

International Tax Competitiveness Act of 2010 - 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) make certain royalty income and income from intangibles received from a controlled foreign corporation subject to U.S. taxation; (3) repeal tax rules exempting foreign source income attributable to the active conduct of a foreign trade or business from withholding of tax requirements; and (4) revise the tax treatment of property other than stock (i.e., boot) received in connection with a corporate reorganization to provide that such property shall be treated as a taxable dividend.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 18 May 2010

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 18 May 2010

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 18 May 2010

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 18 May 2010

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 18 May 2010

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 18 May 2010

    Open at official source

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Sponsors

Related records

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Sources

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