The Portuguese Presidency of the EU Council has prepared a revised proposed directive for public Country-by-Country (CbC) reporting in the EU that includes a compromise regarding the aggregation/disaggregation of data. The Council has supported aggregation for non-EU countries, while the EU Parliament has wanted data disaggregated for all countries.
The compromise includes that, in addition to disaggregated data for EU countries, disaggregated data would also be required in respect of jurisd…