States that: (1) it is U.S. policy to oppose any international or global tax that is or may be considered or promoted by the United Nations, its agencies, or its member states, or by nongovernmental organizations recognized by the United Nations; and (2) such policy shall not apply to fees for publications or other types of fees that are not tantamount to a tax on a U.S. person.
Directs U.S. Representatives to the United Nations to: (1) oppose any effort by the United Nations or any U.N. agency to fund, approve, or promote any proposal imposing a tax or fee on any U.S. person in order to raise revenue for the United Nations or any such agency; and (2) declare that a U.S. person shall not be subject to, or required to pay, any such international tax.
[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[S. 1689 Introduced in Senate (IS)]
109th CONGRESS
1st Session
S. 1689
To state the policy of the United States on international taxation.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
September 13, 2005
Mr. Kyl (for himself, Mr. Inhofe, Mr. Santorum, and Mr. Coburn)
introduced the following bill; which was read twice and referred to the
Committee on Foreign Relations
_______________________________________________________________________
A BILL
To state the policy of the United States on international taxation.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. STATEMENT OF UNITED STATES POLICY ON INTERNATIONAL TAXATION.
(a) United States Policy.--
(1) In general.--It is the policy of the United States to
use the voice, vote, and influence of the United States to
vigorously oppose any international or global tax that is or
may be considered or promoted by the United Nations, its
specialized or affiliated agencies, or its Member States, or by
nongovernmental organizations recognized by the United Nations.
(2) Exception.--The policy in paragraph (1) shall not apply
to fees for publications or other types of fees that are not
tantamount to a tax on a United States person.
(b) Efforts Regarding Policy.--The United States Representatives to
the United Nations shall--
(1) use the voice, vote, and influence of the United States
to vigorously oppose any effort by the United Nations, or any
specialized or affiliated agency of the United Nations, to
fund, approve, advocate, or promote any proposal concerning the
imposition of a tax or fee on any United States person in order
to raise revenue for the United Nations or any such agency; and
(2) declare that a United States person shall not be
subject to any international tax, and shall not be required to
pay such tax if such tax is levied against such person.
(c) Person Defined.--In this section, the term ``person'' has the
meaning given such term in section 7701(a)(1) of the Internal Revenue
Code of 1986 (26 U.S.C. 7701(a)(1)).
<all>
Introduced in Senate
Read twice and referred to the Committee on Foreign Relations.
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