Corporate Tax Dodging Prevention Act

Summary

Corporate Tax Dodging Prevention Act - Amends the Internal Revenue Code, with respect to the taxation of the foreign-source income of domestic corporations, to: (1) eliminate the deferral of tax on the foreign-source income of U.S. corporations for taxable years beginning after December 31, 2013, (2) deny the foreign tax credit to large integrated oil companies that are dual capacity taxpayers, (3) limit the offset of the foreign tax credit to income that is subject to U.S. tax, and (4) treat foreign corporations managed and controlled in the United States as domestic corporations for U.S. tax purposes.

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Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 7 February 2013

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 7 February 2013

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• Introduced in Senate

  summary · EN · 7 February 2013

  Open at official source

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