U.S. Senator Chris Van Hollen (D-MD) has announced the (re)introduction of the Disclosure of Tax Havens and Offshoring Act. A version of the legislation was first introduced in 2019, including requirements for companies to publicly disclose basic information on their subsidiaries, as well as country-by-country financial information (i.e., public CbC reporting).

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VAN HOLLEN LEADS PUSH TO …