EU: Final public country-by-country reporting forms published
Implementing regulation effective for financial years starting on or after January 1, 2025
The European Commission (EC) on December 2, 2024, published in the EU Official Journal the final implementing regulation providing the common template and electronic reporting formats for application of the EU public country-by-country (CbC) reporting directive.
The final version of the regulation is in line with the updated regulation and reporting forms previously published by the EC. Read TaxNewsFlash
The regulation will apply to CbC reports prepared for financial years starting on or after January 1, 2025.
Read a December 2024 report prepared by KPMG’s EU Tax Centre
For more information on public CbC reporting, see KPMG’s dedicated webpage.