; (G) total accumulated earnings, except that accumulated earnings of a permanent establishment must be reported by the legal entity of which it is a permanent establishment; (H) total number of employees on a full-time equivalent basis; and (I) net book value of tangible assets, which, for purposes of this section, does not include cash or cash equivalents, intangibles, or financial assets. (3) Availability of information The Commission shall make the information filed with the Commission pursuant to this subsection publicly available through the Commission website in a manner that is searchable, sortable, and downloadable. . (b) Effective date The amendment made by this section shall apply to disclosures made after the date of the enactment of this Act. 107. Penalty for election to pay tax on deferred foreign income in installments (a) In general Section 965(h) is amended by adding at the end the following new paragraph: (7) Penalty Interest on installments under this subsection shall be payable as determined under section 6601 by treating the last date prescribed for payment for any installment as the date for payment of the first installment under this subsection. . (b) Effective date The amendment made by subsection (a) shall take effect as if included in section 14103 of Public Law 115–97 . II Additional measures to combat tax evasion 201. Authorizing special measures against foreign jurisdictions, financial institutions, and others that significantly impede United States tax enforcement (a) In general Section 5318A of title 31, United States Code, is amended— (1) by striking the section heading and inserting the following: Special measures for jurisdictions, financial institutions, or international transactions that are of primary money laundering concern or significantly impede United States tax enforcement ; (2) in subsection (a), by striking the subsection heading and inserting the following: Special measures To counter money laundering and efforts to significantly impede united states tax enforcement