Greece published Law 5066/2023 in the Official Gazette on 14 November 2023, which provides for the introduction of public Country-by-Country (CbC) reporting as required by Directive (EU) 2021/2101 (previous coverage). The Law is in line with the Directive, including a public reporting threshold of annual consolidated revenue of EUR 750 million in each of the last two consecutive financial years. In general, the public CbC report must be prepared in Greek or English and published in the General Commercial Register within 12 months following the close of the relevant financial year, with a notice and reference to the Register publication...