Romania's Ministry of Finance has issued a release regarding the initial  format for public Country-by-Country (CbC) reports. As previously reported, Romania implemented public CbC reporting requirements through Order no. 2.048 of 1 September 2022, which are generally in line with Directive (EU) 2021/2101, although the reporting threshold is RON 3.7 billion, instead of EUR 750 million, and the requirements apply for financial years beginning on or after 1 January 2023, instead of 22 June 2024 as required by the Directive. The requirements were subsequently clarified through Order no. 1.730 of 7 June 2023. Considering the early start date, Romania is the...