Luxembourg has published the Law of 15 August 2023 in the Official Gazette, 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. When required, the public CbC report must be made available free of charge to the public within 12 months following the close of the relevant year on the website of the ultimate parent or the relevant subsidiary or branch....