Congressional Research Service Reports - 1,182 Matching Results

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Corporate Expatriation, Inversions, and Mergers: Tax Issues

Description: This report discusses corporate inversions and mergers; these actions change the parent company to one based in another country with a low tax rate to avoid paying U.S. corporate taxes. It discusses past attempts and legislation outlawing varying forms of inversion, the most recent regulations issued by the Treasury Department to decrease inversions, and policy options that would remove the incentive for companies to invert.
Date: August 17, 2017
Creator: Marples, Donald J. & Gravelle, Jane G.
Partner: UNT Libraries Government Documents Department

Who Regulates Whom? An Overview of the U.S. Financial Regulatory Framework

Description: This report attempts to set out the basic frameworks and principles underlying U.S. financial regulation and to give some historical context for the development of that system. The first section briefly discusses the various modes of financial regulation and the next section identifies the major federal regulators and the types of institutions they supervise (see Table 1). It then provides a brief overview of each federal financial regulatory agency. Finally, the report discusses other entities that play a role in financial regulation--interagency bodies, state regulators, and international standards.
Date: August 17, 2017
Creator: Labonte, Marc
Partner: UNT Libraries Government Documents Department

The Committee on Foreign Investment in the United States (CFIUS)

Description: This report discusses the Committee on Foreign Investment in the United States (CFIUS) comprising nine members, two ex officio members, and other members as appointed by the President representing major departments and agencies within the federal executive branch. While the group generally has operated in relative obscurity, the proposed acquisition of commercial operations at six U.S. ports by Dubai Ports World in 2006 placed the group's operations under intense scrutiny by Members of Congress and the public.
Date: June 13, 2017
Creator: Jackson, James K.
Partner: UNT Libraries Government Documents Department

Asian Infrastructure Investment Bank (AIIB)

Description: This report discusses China's proposal of creating a new multilateral development bank (MDB), the Asian Infrastructure Investment Bank (AIIB) with the purpose to provide financing for infrastructure needs throughout Asia, as well as in neighboring regions.
Date: February 3, 2017
Creator: Weiss, Martin A.
Partner: UNT Libraries Government Documents Department

Asian Infrastructure Investment Bank (AIIB)

Description: This report provides background information regarding the Asian Infrastructure Investment Bank (AIIB). The Bank's stated purpose is to provide financing for infrastructure needs throughout Asia, as well as in neighboring regions. As of January 2017, the AIIB has approved nine projects, investing a total of $1.7 billion.
Date: February 3, 2017
Creator: Weiss, Martin A.
Partner: UNT Libraries Government Documents Department

Funding and Financing Highways and Public Transportation

Description: This report begins with a discussion of the problems associated with the trust fund financing system (which supports both federal highway and public transportation programs) and then explores possible options for financing surface transportation infrastructure.
Date: November 1, 2016
Creator: Kirk, Robert S. & Mallett, William J.
Partner: UNT Libraries Government Documents Department

Regulation of Debit Interchange Fees

Description: This report provides a description of the debit payments process and network pricing, as well as an overview of the effects of the Durbin Amendement implemented by the Federal Reserve which includes a cap on the interchange fee for large issuers. In particular, the Durbin Amendment is discussed in light of comments by Federal Reserve Board Chairman Ben Bernanke.
Date: November 1, 2016
Creator: Getter, Darryl E.
Partner: UNT Libraries Government Documents Department

Ex-Im Bank: No Quorum, No Problem?

Description: This report discusses the operation on a limited basis of the Export-Import Bank (Ex-Im Bank) despite a renewal of its general statutory charter through FY2019 (P.L. 114-94,
Date: September 15, 2016
Creator: Akhtar, Shayerah Ilias
Partner: UNT Libraries Government Documents Department

The 2016 G-20 Summit

Description: This report discusses the 2016 G-20 summit where the leaders of the Group of Twenty (G-20) countries met in Hangzhou, China.
Date: September 8, 2016
Creator: Nelson, Rebecca M.
Partner: UNT Libraries Government Documents Department

Tolling U.S. Highways

Description: This report provides a brief history of tolling on federal roads and relevant current law. It also discusses financial realities on toll roads and tolling policy issues.
Date: August 26, 2016
Creator: Kirk, Robert S.
Partner: UNT Libraries Government Documents Department

How Treasury Issues Debt

Description: This report examines Treasury's debt management practices, focusing on the auction process, how prices and interest rates of securities are determined, and the role of market participants in the process. It also addresses the role of debt plays in influencing present and future budget outcomes.
Date: August 18, 2016
Creator: Driessen, Grant A.
Partner: UNT Libraries Government Documents Department

The Committee on Foreign Investment in the United States (CFIUS)

Description: This report discusses the Committee on Foreign Investment in the United States (CFIUS) comprising nine members, two ex officio members, and other members as appointed by the President representing major departments and agencies within the federal executive branch. While the group generally has operated in relative obscurity, the proposed acquisition of commercial operations at six U.S. ports by Dubai Ports World in 2006 placed the group's operations under intense scrutiny by Members of Congress and the public.
Date: August 12, 2016
Creator: Jackson, James K.
Partner: UNT Libraries Government Documents Department

Commodity Futures Trading Commission: Proposed Reauthorization in the 114th Congress

Description: This report provides information about the Commodity Futures Trading Commission (CFTC), which regulates futures, most options, and swaps markets. It includes background information, a description of the CFTC reauthorization process, and more extensive explanations of selected provisions in H.R. 2289 and S. 2917 that were recently reauthorized or changed.
Date: August 3, 2016
Creator: Miller, Rena S.
Partner: UNT Libraries Government Documents Department

The Puerto Rico Oversight, Management, and Economic Stability Act (PROMESA; H.R. 5278, S. 2328)

Description: The report presents a brief description of Puerto Rico, its relationship with the federal government, and its fiscal challenges. The body of the report provides a section-by-section description of H.R. 5278, including a short overview of the bill, along with a comparison with previous legislation involving control boards.
Date: July 1, 2016
Creator: Austin, D. A.
Partner: UNT Libraries Government Documents Department

The State of Campaign Finance Policy: Recent Developments and Issues for Congress

Description: This report provides an overview of the campaign finance landscape and policy issues that may confront Congress. It includes information about the development of campaign finance law with selected litigation as well as potential policy considerations and emerging issues.
Date: June 23, 2016
Creator: Garrett, R. S.
Partner: UNT Libraries Government Documents Department

Financial Services and General Government (FSGG) FY2017 Appropriations: Overview

Description: This report discusses the Financial Services and General Government (FSGG) appropriations bill, which includes funding for the Department of the Treasury, the Executive Office of the President (EOP), the judiciary, the District of Columbia, and more than two dozen independent agencies.
Date: June 20, 2016
Creator: Webel, Baird
Partner: UNT Libraries Government Documents Department