On 1 March 2024, the Netherlands published the Decision of 14 February 2024 for the implementation of Directive (EU) 2021/2101 (previous coverage). As previously reported, the law for public CbC reporting in the Netherlands was approved in December 2023, providing for the partial implementation of Council Directive (EU) 2021/2101, including the necessary legal basis for requiring public CbC reporting. The Decision of 14 February 2024 provides the detailed requirements for public CbC reporting, which are 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...