There is one summary for this bill. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (04/15/2013)

Fairness in International Taxation Act - Amends the Internal Revenue Code to prohibit a reduction under any treaty of the United States of tax withholding for a tax deductible payment made between persons who are members of the same foreign controlled group of entities unless there would be a similar reduction for payments made directly to the foreign parent corporation of such entities.