,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #dbig  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,decemb] #ah1 #bjae   
,mr4 ,b\/any introduc$ ! foll[+ bill2   
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means1 & 9 addition to ! ,committee on 
,=eign ,affairs1 = a p]iod to be        
subsequ5tly det]m9$ by ! ,speak]1 9 ea* 
case = consid]ation ( su* provisions z  
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to impose c]ta9    
requirem5ts on ! ,secret>y ( ! ,treasury
 relat+ to transmittals (               
c\ntry-by-c\ntry reports = purposes ( ! 
,base ,erosion & ,pr(it ,%ift+ ,action  
,plan4  #a4 ,requir$ measures relat+ to 
transmittals ( c\ntry-by-c\ntry reports 
& ma/] file in=mation  7a7 ,prohibition 
,! ,secret>y is expressly prohibit$ f   
collect+ f a ,unit$ ,/ates p]son or     
transmitt+ to any =eign jurisdiction any
 c\ntry-by-c\ntry report in=mation ( any
 ,unit$ ,/ates p]son ) respect to       
taxable ye>s beg9n+ be=e ,janu>y #a1    
#bjag4  7b7 ,susp5sion ( transmittal (  

,cb,c,rs ,! ,secret>y %all susp5d !     
transmittal ( c\ntry-by-c\ntry report   
in=mation ( any ,unit$ ,/ates p]son to a
 =eign jurisdiction if ! ,secret>y      
det]m9es t ! =eign jurisdiction is--    
7#a7 abus+ ma/] file docum5tation       
requirem5ts2 or  7#b7 fail+ to safegu>d 
! confid5tiality ( in=mation requir$ 9 !
 ma/] file4  7c7 ,factors 9 det]m9+     
abuse ( ma/] file docum5tation          
requirem5ts ,= purposes ( ?is section1 a
 =eign jurisdiction is abus+ ma/] file  
docum5tation requirem5ts if1 9          
connection ) ! adm9i/ration ( ! transf] 
pric+ docum5tation /&>ds set =? 9       
,action #ac ( ! ,base ,erosion & ,pr(it 
,%ift+ ,action plan1 ! =eign            
jurisdiction is seek+--  7#a7 any trade1
 bus9ess1 indu/rial1 comm]cial or       
pr(essional secret or trade process2    
7#b7 gr\p consolidat$ f9ancial /atem5ts 
t are n fil$ ) ! ,unit$ ,/ates          
,securities & ,ex*ange ,commission2     
7#c7 confid5tial communications betwe5 a
 cli5t & an attorney1 solicitor or o!r  

admitt$ legal repres5tative :]e su*     
communications are--  7,a7 produc$ = !  
purposes ( seek+ or provid+ legal       
advice1 or  7,b7 produc$ = ! purposes ( 
use 9 exi/+ or contemplat$ legal        
proce$+s2  7#d7 in=mation if !          
disclosure w\ld be contr>y to ,unit$    
,/ates public policy 7ordre public72 or 
7#e7 in=mation ! ,secret>y o!rwise      
det]m9es to be inappropriate = purposes 
( ?is section4  7d7 ,reports ,n lat] ?an
 ,janu>y #ca ( ea* cal5d> ye>1 !        
,secret>y %all furni% to ! ,committee on
 ,ways & ,means ( ! ,h\se (             
,repres5tatives1 ! ,committee on ,f9ance
 ( ! ,s5ate1 & ! ,jo9t ,committee on    
,taxation a report on allegations or    
reports receiv$ conc]n+ abuse ( ma/]    
file requirem5ts1 & any actions tak5 )  
respect to su* allegations1 includ+--   
7#a7 ! in/ances 9 ! prec$+ cal5d> ye> ! 
,secret>y det]m9$ "u subsection 7b7 !   
abuse ( ma/] file docum5tation          
requirem5ts & failures to safegu>d !    
confid5tiality ( in=mation requir$ 9 !  

ma/] file1 &  7#b7 ! nature ( ea* su*   
abuse or failure4  7e7 ,def9itions ,=   
purposes ( ?is section--  7#a7 ,base    
erosion & pr(it %ift+ plan ,! t]m ,base 
,erosion & ,pr(it ,%ift+ ,action ,plan1 
kn[n z ,,beps1 means ! plan releas$ by !
 ,organization = ,economic ,coop]ation &
 ,developm5t4  7#b7 ,c\ntry-by-c\ntry   
report ,! t]m c\ntry-by-c\ntry report1  
kn[n z ,cb,c,r1 means a report          
contemplat$ "u ,action ,item #ac ( !    
,base ,erosion & ,pr(it ,%ift+ ,action  
,plan4  7#c7 ,ma/] file ,! t]m ma/] file
 means ! docum5tation contemplat$ "u    
,action ,item #ac ( ! ,base ,erosion &  
,pr(it ,%ift+ ,action ,plan & necess>y  
to provide a high-level ov]view 9 ord]  
to place a ,unit$ ,/ates p]son's transf]
 pric+ practices 9 _! global economic1  
legal1 f9ancial1 & tax context1 9 ord]  
to provide backdrop to c\ntry-by-c\ntry 
report data report$4  7#d7 ,secret>y ,! 
t]m ,secret>y means ! ,secret>y ( !     
,treasury1 or ! ,secret>y's delegate4