The Dutch Government has finalized legislation to implement the European Union Public Country-by-Country Reporting (CbCR) Directive in the Netherlands.In line with the deadlines established in the Directive, the first year of reporting in the Netherlands will be the financial year starting on or after 22 June 2024, and publication must take place within 12 months from the end of the reporting financial year.  Executive summaryThe Netherlands has implemented the EU Public Country-by-Country Reporting Directive1 (Directive) as part of the Dutch legal framework for financial and nonfinancial corporate reporting. Specifically, this implementation was accomplished through the law of 6 December 20232...