Letter: Clarify the common template and reporting formats in the Public Country by Country Reporting Directive
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Tuesday, 30 June 2026 marks an important milestone in the implementation of the EU public Country-by-Country Reporting (pCbCR) Directive. For the first time, many multinational enterprises with a 30 June financial year-end will be required to publish information under the Directive.
As stakeholders and policymakers begin to analyse and interpret the newly available data, it is important that they interpret it within the context of the specific reporting rules defined by the EU Directive.
The pCbCR Directive stands apart from reporting done for tax purposes and its fragmented implementation has created significant complexities for taxpayers.
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