On 21 June 2023, the Minister for Enterprise, Trade and Employment (the Department) signed the Irish statutory instrument1 implementing public country-by-country reporting (Public CbCR) into Irish law.Public CbCR will apply to the first financial year commencing on or after 22 June 2024 and a report will be required to be published within 12 months of the date of the balance sheet for the relevant financial year. Executive summaryThe Minister for Enterprise, Trade and Employment, Simon Coveney, signed the "European Union (Disclosure of income tax information by certain undertakings and branches) Regulations 2023" (Public CbCR Regulations) on 21 June 2023. The...