Latvia has published the Information on Revenue and Income Tax Disclosure Law of 14 September 2023 in the Official Gazette, which provides for the implementation of public Country-by-Country (CbC) reporting, which is in line with Directive (EU) 2021/2101 (previous coverage). As provided by the Law, public CbC reports must be published on the website of a reporting company within 12 months after the balance sheet date of the reporting year if the annual consolidated group revenue exceeds EUR …