Germany published the Law for the introduction of public Country-by-Country (CbC) reporting in the Official Gazette on 21 June 2023. The law is in line with Directive (EU) 2021/2101 (previous coverage), including a public reporting threshold of annual consolidated revenue of EUR 750 million in each of the last two consecutive financial years. When required, the public CbC report must be submitted in German to the business/company register for inclusion in the register no later than one year …