France published the Order of 3 July 2026 in the Official Gazette on 9 July 2026, providing that Public Country-by-Country (CbC) reports must be drawn up in accordance with the provisions of Annex I and Article 4 of Commission Implementing Regulation (EU) 2024/2952 of 29 November 2024, which established a common template and electronic reporting formats for Public CbC reporting in the EU. Annex I provides the common template, and Article 4 provides the electronic reporting format and rules …