Requires multinational enterprises to report financial performance by country.

The Disclosure of Tax Havens and Offshoring Act amends the Securities Exchange Act of 1934 to mandate country-by-country reporting for multinational enterprises. Covered issuers must submit reports to the Securities and Exchange Commission, detailing financial performance for each tax jurisdiction. The Commission must issue proposed and final rules within 270 days and one year, respectively, of the Act's enactment. The reports include information on revenues, profits, taxes, and other financial metrics for each constituent entity, aggregated by tax jurisdiction.

Requires multinational enterprises to report financial performance by country.

The Disclosure of Tax Havens and Offshoring Act amends the Securities Exchange Act of 1934 to mandate country-by-country reporting for multinational enterprises. Covered issuers must submit reports to the Securities and Exchange Commission, detailing financial performance for each tax jurisdiction. The Commission must issue proposed and final rules within 270 days and one year, respectively, of the Act's enactment. The reports include information on revenues, profits, taxes, and other financial metrics for each constituent entity, aggregated by tax jurisdiction.