Requires country-by-country reporting for multinational enterprises with annual revenue meeting specified thresholds.

The Disclosure of Tax Havens and Offshoring Act amends the Securities Exchange Act of 1934 to mandate country-by-country reporting from multinational enterprises with annual revenue meeting certain thresholds. The Securities and Exchange Commission must issue regulations within 270 days and a final rule within one year of the Act's enactment. Covered issuers must submit reports to the Commission, including detailed financial and operational information for each tax jurisdiction, by the tax return filing deadline.

Requires country-by-country reporting for multinational enterprises with annual revenue meeting specified thresholds.

The Disclosure of Tax Havens and Offshoring Act amends the Securities Exchange Act of 1934 to mandate country-by-country reporting from multinational enterprises with annual revenue meeting certain thresholds. The Securities and Exchange Commission must issue regulations within 270 days and a final rule within one year of the Act's enactment. Covered issuers must submit reports to the Commission, including detailed financial and operational information for each tax jurisdiction, by the tax return filing deadline.