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 information Section 2 – Overview of allocation of elements on a country-by-country basis Section 3 – List of subsidiaries and activities Section 4 –Omitted information Undertakings are required to ensure that the visual presentation and content of the report...