; and (ii) by inserting or (b)(2)(A) after (a)(2)(B)(i) in subparagraph (B); (B) in paragraph (3), by inserting or (b)(2)(B)(i), as the case may be, after (a)(2)(B)(ii) ; (C) in paragraph (5), by striking subsection (a)(2)(B)(ii) and inserting subsections (a)(2)(B)(ii) and (b)(2)(B)(i) ; and (D) in paragraph (6), by inserting or inverted domestic corporation, as the case may be, after surrogate foreign corporation . (c) Effective date The amendments made by this section shall apply to taxable years ending after December 22, 2017. 106. Requirement to disclose total corporate taxes paid (a) In general Section 13 of the Securities Exchange Act of 1934 ( 15 U.S.C. 78m ) is amended by adding at the end the following new subsection: (s) Disclosure of total corporate taxes paid (1) Issuer disclosure requirement Each issuer required to file an annual or quarterly report under subsection (a) shall disclose in that report— (A) the total pre-tax profit of the issuer during the period covered by the report; (B) the total amount paid by the issuer in State taxes during the period covered by the report; (C) the total amount paid by the issuer in Federal taxes during the period covered by the report; and (D) the total amount paid by the issuer in foreign taxes during the period covered by the report. (2) Disclosure of country-by-country reporting information Each issuer required to file an annual or quarterly report under subsection (a) shall disclose in that report, for each of its subsidiaries and aggregated on a country-by-country basis— (A) revenues generated from transactions with other constituent entities; (B) revenues not generated from transactions with other constituent entities; (C) profit or loss before income tax; (D) total income tax paid on a cash basis to all tax jurisdictions, and any taxes withheld on payments received by the constituent entities