Disclosure of Tax Havens and Offshoring Act

The bill titled "To amend the Securities Exchange Act of 1934 to require country-by-country reporting," designated as H.R. 9761 in the 119th Congress and introduced on July 16, 2026, aims to introduce amendments to the Securities Exchange Act of 1934. The specific provisions regarding country-by-country reporting are highlighted in the bill, indicating a focus on enhancing transparency and potentially requiring companies to disclose financial information on a country-specific basis.