Portugal has published Decree-Law No 73/2023 of 23 August 2023 in the Official Gazette, which provides for the implementation of public Country-by-Country (CbC) reporting. The Decree-Law is in line with Directive (EU) 2021/2101 ( previous coverage), including a public reporting threshold of annual consolidated revenue of EUR 750 million in each of the last two consecutive fiscal periods (years…