Croatia Implements Public CbC Reporting

Croatia has published the Law of 18 July 2023 in the Official Gazette, which provides for the implementation of public Country-by-Country (CbC) reporting. The law is in line with Directive (EU) 2021/2101 (previous coverage), including a public reporting threshold of annual consolidated revenue of EUR 750 million in each of the last two consecutive fiscal (business) years. The report must be published on the website of the reporting company within 12 months following the end of the fiscal yea…