the Secretary with respect to such foreign country. (ii) Congressional notification If the President takes any action described in clause (i), the President shall, not later than 30 days after the date of such action, notify the appropriate committees of Congress of such action. (B) Tax treaties (i) In general The Secretary shall take into account the extraterritorial taxes and discriminatory taxes of any foreign country in assessing whether to enter into a bilateral tax treaty with such foreign country or to participate in negotiations with respect to updating a bilateral tax treaty with such foreign country. (ii) Congressional notification If the Secretary begins negotiations with respect to entering into or updating any bilateral tax treaty with any foreign country that imposes one or more extraterritorial or discriminatory taxes, the Secretary shall, not later than 30 days after beginning such negotiations, notify the appropriate committees of Congress of such action. Such notification shall include a description of the manner in which such taxes are being taken into account as required under clause (i). (C) Trade agreements (i) In general The United States Trade Representative and the Secretary of Commerce shall each take into account the extraterritorial taxes and discriminatory taxes of any foreign government in assessing whether to enter into any free trade agreement or Executive agreement on trade with such foreign country. (ii) Congressional notification If the United States Trade Representative or the Secretary of Commerce begins negotiations with respect to entering into any free trade agreement or Executive agreement on trade with any foreign country that imposes one or more extraterritorial or discriminatory taxes, the United States Trade Representative or the Secretary of Commerce (as the case may be) shall, not later than 30 days after beginning such negotiations, notify the appropriate committees of Congress of such action. Such notification shall include a description of the manner in which