Commission Implementing Regulation (EU) 2024/2952 of 29 November 2024 was published in the Official Journal of the EU on 2 December 2024, laying down a common template and electronic reporting formats for Public Country-by-Country (CbC) reporting in the EU. The common reporting template is provided in Annex I to the regulation and includes the following four sections:

• Section 1 – General info…