Liechtenstein has launched a public consultation on draft legislation for the introduction of public Country-by-Country (CbC) reporting. The draft legislation is generally in line with Directive (EU) 2021/2101 (previous coverage), including a public reporting threshold of annual consolidated revenue of EUR 750 million (CHF 815 million) in each of the last two consecutive financial years. The deadline for comment is 29 August 2023.