Cyprus published Companies (Amendment) (No. 5) Law of 2024 in the Official Gazette on 6 December 2024 for the implementation of public Country-by-Country (CbC) in accordance with Directive (EU) 2021/2101, including a public reporting threshold of annual consolidated revenue of EUR 750 million in each of the last two consecutive financial years. When required, a public CbC report must be submitted to the Register of Companies within 12 months following the end of the financial year to which …