or number issued by the government of Taiwan), (B) any entity domiciled in a country of concern (other than an entity domiciled in Taiwan), (C) any country of concern and any political subdivision, agency, or instrumentality thereof, and (D) except as provided in paragraph (3), any entity if persons described in subparagraph (A), (B), or (C) (in the aggregate) 10-percent control such entity. (2) Country of concern The term country of concern means any country the government of which is engaged in a long-term pattern or serious instances of conduct significantly adverse to the national security of the United States or the security and safety of United States persons, including the People’s Republic of China, the Russian Federation, Iran, North Korea, Cuba, and the regime of Nicolas Maduro in Venezuela. (3) Exception for certain publicly traded corporations (A) In general An entity shall not be treated as described in paragraph (1)(D) if— (i) such entity is a specified publicly traded corporation, or (ii) specified publicly traded corporations (in the aggregate) control such entity. (B) Specified publicly traded corporation (i) In general The term specified publicly traded corporation means any corporation if— (I) the stock of such corporation is regularly traded on an established securities market located in the United States, and (II) specified disqualified persons do not (in the aggregate) control such corporation. (ii) Specified disqualified persons The term specified disqualified persons means, with respect to any corporation referred to in clause (i), any person which— (I) is described in subparagraph (A), (B), or (C) of paragraph (1), and (II) 10-percent controls such corporation. (c) Prorated tax on acquisitions by entities not more than 50 percent controlled by disqualified persons (1) In general In the case of any disqualified person described in subsection (b)(1)(D) with respect to which persons described in subparagraphs (A), (B), or (C) of subsection (b)(1) do not (in the aggregate) control such