Italy published Legislative Decree No. 128 of 4 September 2024 in the Official Gazette on 12 September 2024. The Legislative Decree provides for the implementation of public Country-by-Country (CbC) reporting requirements 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 withi…