Australia's PCbCR regime passed Parliament in late November 2024, without amendment to the Bill introduced in June 2024, and has received Royal Assent.The final legislative instrument that lists the specified jurisdictions for disaggregated reporting under the regime has now been published.The list of specified jurisdictions is important as reporting under the regime is required on a disaggregated country-by-country (CbC) basis for the listed countries, if the CbC reporting group operates in that jurisdiction as well as for Australia. Reporting may be made on an aggregated basis for the rest of the world.  Executive summaryThe final legislative instrument that lists the...