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Malta Implements Public CbC Reporting — Orbitax

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Malta Implements Public CbC Reporting

|Approved Changes|Malta
Malta

Malta has published the Companies (Amendment) Act, 2024 in the Official Gazette. Among other things, the Act provides for the introduction of public Country-by-Country (CbC) reporting in line with Directive (EU) 2021/2101 (previous coverage), including a public CbC reporting threshold of annual consolidated revenue of EUR 750 million in each of the last two consecutive financial years. When re…

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