Ireland has published Statutory Instrument No. 322 of 2023, the European Union (Disclosure of Income Tax Information by Certain Undertakings and Branches) Regulations 2023. The Regulations were signed on 22 June 2023 and provide for the implementation of public country-by-country (CbC) reporting as per Directive (EU) 2021/2101 (previous coverage). The requirements as introduced by the Regulation are in line with the Directive, including a public reporting threshold of EUR 750 million in annual consolidated group revenue in each of the last two consecutive financial years. The Regulations came into operation on 22 June 2023 and the requirements apply in relation...