1. Short title, etc (a) Short title This Act may be cited as the Stop Tax Haven Abuse Act . (b) Amendment of 1986 code Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) Table of contents The table of contents of this Act is as follows: Sec. 1. Short title, etc. Title I—Ending corporate offshore tax avoidance Sec. 101. Allocation of expenses and taxes on basis of repatriation of foreign income. Sec. 102. Excess income from transfers of intangibles to low-taxed affiliates treated as subpart F income. Sec. 103. Limitations on income shifting through intangible property transfers. Sec. 104. Repeal of check-the-box rules for certain foreign entities and CFC look-thru rules. Sec. 105. Restrictions on deduction for interest expense of members of financial reporting groups with excess domestic indebtedness. Sec. 106. Treatment of foreign corporations managed and controlled in the United States as domestic corporations. Sec. 107. Swap payments made from the United States to persons offshore. Sec. 108. Modifications to rules relating to inverted corporations. Sec. 109. Country-by-country reporting. Title II—Additional measures to combat tax evasion Sec. 201. Authorizing special measures against foreign jurisdictions, financial institutions, and others that significantly impede United States tax enforcement. Sec. 202. Strengthening the Foreign Account Tax Compliance Act (FATCA). Sec. 203. Reporting United States beneficial owners of foreign owned financial accounts. Sec. 204. Penalty for failing to disclose offshore holdings. Sec. 205. Deadline for anti-money laundering rule for investment advisers. Sec. 206. Anti-money laundering requirements for formation agents. Sec. 207. Strengthening John Doe summons proceedings. Sec. 208. Improving enforcement of foreign financial account reporting.