The Spanish Government published legislation to implement the European Union (EU) Public Country-by-Country (CbC) Reporting (CbCR) Directive in the Official Gazette on 22 December 2022.EU Member States must transpose the Directive into national legislation by 22 June 2023 and the first financial year of reporting will be the year starting on or after 22 June 2024 at the latest. The rules will enter into force in Spain on 22 June 2024.The publication will take place in Spain within six months from the date of the balance sheet of the financial year in question, earlier than the maximum 12-month deadline included...