To state the policy of the United States on international taxation.

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

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)).

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