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Base Erosion and Profit Shifting (BEPS): OECD Tax Proposals

Description: This report first reviews the basics of international tax rules. It then discusses the various action items organized into Action Item 1, which relates to the digital economy and proposes standards only with respect to VATS; Action Items 2-5, 7, and 8-10, items related primarily to profit shifting; Action Item 5, which relates to harmful tax practices; Action Item 6, regarding tax treaties; and Action Items 11-15, which are primarily administrative in nature.
Date: July 24, 2017
Creator: Gravelle, Jane G.

Gulf Coast Restoration: RESTORE Act and Related Efforts

Description: This report provides information on environmental damage and restoration activities related to the Deepwater Horizon spill. An overview of how the RESTORE Act is being implemented and a discussion of multiple funding sources and plans to recover and restore the Gulf Coast environment are discussed. Further, potential issues for Congress related to this restoration initiative are presented.
Date: July 24, 2017
Creator: Stern, Charles V.; Sheikh, Pervaze A. & Ramseur, Jonathan L.

Reform of U.S. International Taxation: Alternatives

Description: This report describes and assesses the principal prescriptions that have been offered for broad reform of the international system. It begins with an overview of current law and possible revisions. It then sets the framework for considering economic efficiency as well as tax shelter activities. Finally, it reviews alternative approaches to revision in light of those issues.
Date: July 21, 2017
Creator: Gravelle, Jane G.

Legislative Branch: FY2018 Appropriations

Description: This report discusses the the legislative branch appropriations bill (FY2018, which provides funding for the Senate; House of Representatives;Joint Items; Capitol Police; Office of Compliance; Congressional Budget Office (CBO); Architect of the Capitol (AOC); Library of Congress (LOC), including the Congressional Research Service (CRS); Government Publishing Office (GPO); Government Accountability Office (GAO); Open World Leadership Center; and the John C. Stennis Center.
Date: July 20, 2017
Creator: Brudnick, Ida A.

The Peace Corps: Current Issues

Description: The report discusses the President's annual funding request for the Peace Corps, efforts to reauthorize the Peace Corps, and related issues. Current issues include the extent to which there is available funding for Peace Corps expansion, whether volunteers are able to function in a safe and secure environment, volunteer access to abortion, and other issues.
Date: July 20, 2017
Creator: Tarnoff, Curt

Federal Disaster Assistance Response and Recovery Programs: Brief Summaries

Description: This report is designed to assist Members of Congress and their staff as they address the needs of their states, communities, and constituents after a disaster. It includes a summary of federal programs that provide federal disaster assistance to individual survivors, states, territories, local governments, and nongovernmental entities following a natural or man-made disaster.
Date: July 18, 2017
Creator: Torsell, Carolyn V. & Nagel, Jared C.

U.S. Role in the World: Background and Issues for Congress

Description: This report presents background information and issues for Congress on the overarching U.S. foreign policy issue of the U.S. role in the world. Certain statements and actions from the Trump Administration have led to uncertainty about the Administration's intentions regarding the future U.S. role, and have intensified an ongoing debate among foreign policy specialists, strategists, policymakers, and the public about what that role should be.
Date: July 12, 2017
Creator: O'Rourke, Ronald & Moodie, Michael

No "Bivens" for You?

Description: This report discusses the Supreme Court's ruling in "Ziglar v. Abbassi" and the "Bivens" remedy that the plaintiffs were attempting to use to win their case. The "Bivens" remedy is a legal precedent that came from a 1971 case where the plaintiff Bivens sued federal agents with the Federal Bureau of Narcotics for violations of the fourth amendment due to them handcuffing him inside his own home without a warrant. It has been used two other times for suits against federal officials related to breaches of constitutional rights, one related to gender bias and equality and the other for lack of medical care in prison.
Date: July 5, 2017
Creator: Library of Congress. Congressional Research Service.

Department of Labor's 2016 Fiduciary Rule: Background and Issues

Description: This report discusses fiduciary standard with respect to his or her advice, an individual had to, which include: (1) make recommendations on investing in, purchasing, or selling securities or other property, or give advice as to the value (2) on a regular basis (3) pursuant to a mutual understanding that the advice (4) will serve as a primary basis for investment decisions, and (5) will be individualized to the particular needs of the plan regarding such matters as, among other things, investment policies or strategy, overall portfolio composition, or diversification of plan investments.
Date: July 3, 2017
Creator: Topoleski, John J. & Shorter, Gary

Military Enlisted Personnel

Description: This report describes each level of military enlisted personnel and the percentage of the force that they make up along with how many people are in each pay grade in the Army, Navy, Air Force, and Marines. A chart of insignia for the various ranks is also included.
Date: July 3, 2017
Creator: Kapp, Lawrence & Cucchiara, Adam J.

Military Officers

Description: This report provides background information and includes charts that show active military officers by pay grade and branch, as well as associated insignia.
Date: July 3, 2017
Creator: Kapp, Lawrence & Cucchiara, Adam J.

The Legal and Practical Effects of Private Immigration Legislation and Recent Policy Changes

Description: This report discusses the use of private immigration bills in Congress which allow Congress to grant permanent residency status to an immigrant who is not eligible under normal immigration procedures but that they deem to have extraordinary equities in the United States. It also addresses the announcement of new rules by the Immigration and Citizenship Enforcement Department (ICE) that limit stays of removal granted to immigrants who are proposed beneficiaries of a private immigration bill in Congress.
Date: June 30, 2017
Creator: Library of Congress. Congressional Research Service.