Italy published Legislative Decree No. 128 of 4 September 2024 in the Official Gazette on 12 September 2024. The Legislative Decree provides for the implementation of public Country-by-Country (CbC) reporting requirements in accordance with Directive (EU) 2021/2101, including a public reporting threshold of annual consolidated revenue of EUR 750 million in each of the last two consecutive financial years. When required, a public CbC report must be submitted to the Register of Companies within 12 months following the end of the financial year to which the report relates. Further, the reporting entity must publish the report on its website in...