; (B) in subparagraph (G), by striking the period at the end and inserting , and ; and (C) by adding at the end the following: (H) in any proceeding under subtitle A involving a transnational subsidy, the government of the third country. ; and (3) by adding at the end the following: (38) Multinational corporation The term multinational corporation means a person, firm, or corporation that owns or controls, directly or indirectly, facilities for the production of subject merchandise in two or more foreign countries. . (c) Upstream subsidies Section 771A of the Tariff Act of 1930 ( 19 U.S.C. 1677–1 ) is amended by adding at the end the following: (d) Multinational corporations (1) In general This section shall apply to purchases of input products by multinational corporations if— (A) the multinational corporation manufactures or produces merchandise in a country that is the subject of a countervailing duty proceeding; (B) the multinational corporation purchases the input product from a cross-owned company located in a third country with respect to which the administering authority has made an affirmative determination under section 703(b)(1) or 705(a)(1) with respect to a countervailable subsidy provided— (i) for the manufacture, production, or exportation of that input product; or (ii) to that cross-owned company; and (C) in the judgment of the administering authority, the countervailing subsidy described in subparagraph (B) bestows a competitive benefit on that merchandise. (2) Timing of subsidy If a countervailable subsidy is provided to a multinational corporation or a cross-owned company that did not exist at the time the administering authority made an affirmative determination described in paragraph (1)(B), the administering authority is not precluded from examining the subsidy under paragraph (1). (3) Application This subsection shall be applied in a manner consistent with the international obligations of the United States. (4) Definitions In this subsection: (A) Cross-owned company