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.
Action Date | Type | Text | Source |
---|---|---|---|
2013-04-15 | IntroReferral | Referred to the House Committee on Ways and Means. | House floor actions |
2013-04-15 | IntroReferral | Introduced in House | Library of Congress |