The Moldovan parliament is reportedly considering a draft law for the introduction of public Country-by-Country (CbC) reporting in line with Directive (EU) 2021/2101 (previous coverage). This includes a public CbC reporting threshold of annual consolidated revenue of EUR 750 million in each of the last two consecutive fiscal years and, when required, a public CbC report must be made available free of charge to the public within 12 months following the close of the relevant year. Subject to ap…