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Implementing Regulation on Public CbC Reporting Template and Electronic Reporting Formats

|Approved Changes|European Union
European Union

Commission Implementing Regulation (EU) 2024/2952 of 29 November 2024 was published in the Official Journal of the EU on 2 December 2024, laying down a common template and electronic reporting formats for Public Country-by-Country (CbC) reporting in the EU. The common reporting template is provided in Annex I to the regulation and includes the following four sections:

  • Section 1 – General information
  • Section 2 – Overview of allocation of elements on a country-by-country basis
  • Section 3 – Lis…

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