Malta has published the Companies (Amendment) Act, 2024 in the Official Gazette. Among other things, the Act provides for the introduction of public Country-by-Country (CbC) reporting in line with Directive (EU) 2021/2101 (previous coverage), including a public CbC reporting threshold of annual consolidated revenue of EUR 750 million in each of the last two consecutive financial years. When required, the report must be published on the website of the reporting company within 12 months following the end of the fiscal period. The report must be free of charge and publicly available in the language in which the financial statements are...